﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2009v1.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-08-12T10:20:20-04:00</Timestamp>
    <TaxPeriodEndDate>2010-09-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ERNST &amp; YOUNG US LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>75 BEATTIE PLACE SUITE 800</AddressLine1>
        <City>GREENVILLE</City>
        <State>SC</State>
        <ZIPCode>29601</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2009-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>383707573</EIN>
      <Name>
        <BusinessNameLine1>Newbridge on the Charles Inc</BusinessNameLine1>
        <BusinessNameLine2>F/K/A HRCA Of Dedham Inc</BusinessNameLine2>
      </Name>
      <NameControl>NEWB</NameControl>
      <Phone>6173258000</Phone>
      <USAddress>
        <AddressLine1>1200 Centre Street</AddressLine1>
        <City>Boston</City>
        <State>MA</State>
        <ZIPCode>02131</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JAMES D HART</Name>
      <Title>CFO</Title>
      <DateSigned>2011-08-12</DateSigned>
    </Officer>
    <Preparer>
      <Phone>8642425740</Phone>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO">
      <GrossReceipts>25157279</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="3">X</Organization501c>
      <WebSite>www.hebrewseniorlife.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>TO OPERATE A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES SENIORS WITH INDEPENDENT LIVING CHOICES THAT CAN ENRICH AND ENHANCE THEIR LIVES, COMBINED WITH THE SAFETY, SECURITY AND HEALTHCARE OPTIONS</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>11</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>11</NbrIndependentVotingMembers>
      <TotalNbrEmployees>320</TotalNbrEmployees>
      <TotalNbrVolunteers>60</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>2659192</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>21449151</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>206203</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>798844</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>107482</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>2909284</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>2972877</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>25157279</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>3205078</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>10133062</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>11779446</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>50766773</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>14984524</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>60899835</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-12011647</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-35742556</RevenuesLessExpensesCY>
      <TotalAssetsBOY>578130061</TotalAssetsBOY>
      <TotalAssetsEOY>455770988</TotalAssetsEOY>
      <TotalLiabilitiesBOY>580570041</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>497502430</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-2439980</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-41731442</NetAssetsOrFundBalancesEOY>
      <MissionDescription>IN THE SPIRIT OF THE FIFTH COMMANDMENT, AS ILLUMINATED BY THE TRADITIONS OF THE JEWISH PEOPLE, OUR MISSION IS TO HONOR OUR ELDERS,BY RESPECTING AND PROMOTING THEIR INDEPENDENCE, SPIRITUAL VIGOR, DIGNITY AND CHOICE, AND BY RECOGNIZING THAT THEY ARE A RESOURCE TO BE CHERISHED. AS PART OF OUR MISSION, WE ACCEPT SPECIAL RESPONSIBILITY FOR THE FRAILEST AND NEEDIEST MEMBERS OF OUR COMMUNITY WHO ARE MOST DEPENDENT ON OUR CARE. EVERYTHING WE DO FLOWS FROM THESE TENETS AND IS FURTHER INSPIRED BY THE DUTY OF TIKKUN OLAM-TO HEAL THE WORLD. WE SEEK TO FULFILL THIS MISSION BY: - PROVIDING A COMPLETE AND INTEGRATED SPECTRUM OF THE HIGHEST QUALITY HEALTH CARE AND HOUSING FACILITIES AND SERVICES FOR SENIORS - CONDUCTING MEDICAL AND SOCIAL GERONTOLOGICAL RESEARCH TO IMPROVE SENIORS' HEALTH AND QUALITY OF LIFE - TEACHING FUTURE GENERATIONS OF HEALTH CARE PROFESSIONALS - ADVOCATING FOR POLICIES AND PROGRAMS THAT BENEFIT SENIORS AND THEIR FAMILIES - PROVIDING NATIONAL AND INTERNATIONAL LEADERSHIP IN THE F</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>43614652</Expense>
      <Revenue>16640742</Revenue>
      <Description>When moving to NewBridge on the Charles, residents enjoy the freedom from home ownership, the convenience of services and amenities, and the flexibility to enjoy a wide range of activities. But perhaps the biggest benefit is peace of mind that comes with knowing they have a full spectrum of health care services and living accommodations as their needs change over time. This continuum of care extends from independent living to assisted living, to skilled rehabilitative and long-term nursing care - all in one community. A medical practice as well as home health care is provided on the campus. In our health care center, care is provided from an interdisciplinary team of specialists from Hebrew Rehabilitation Center/Hebrew SeniorLife - an internationally recognized leader in geriatric research, training and education. This team includes geriatricians/physicians and geriatric nurse practitioners, rehabilitation specialists, social workers, and certified nurse assistants, working together to ensure an individual's care plan is comprehensive and seamless. At NewBridge, it's all about building a lifestyle that best suits your preferences and needs. For example, if one spouse requires assistance with daily living while the other is independent, or, if both want to live independently but need specialized care or support, NewBridge offers home health care services and specialty outpatient clinics. Residents also have options when it comes to recuperative services in short- or long-term care. We offer residents priority and flexibility in helping them make decisions when they are faced with medical care issues. Independent Living NewBridge is a community designed for independent living, offering flexibility to residents who enjoy scheduling their own daily activities while knowing they can be spontaneous at any given moment. We continually offer new programs, workshops, and events as part of our commitment to lifelong learning. Our philosophy of lifelong learning goes hand in hand with our approach to providing a continuum of wellness - addressing the "whole person" and integrating the physical, emotional, and spiritual dimensions of aging. The Cottage Community at NewBridge is designed for older adults who value an active, independent lifestyle. Life in the Cottages offers a combination of private home living and close proximity to NewBridge's selection of programs, amenities, and activities. Cottage residents can select from three home models, each offering different finishes and floor plan choices. Homes range from 1,475 to 2,700 square feet. Some include a lower level, a loft, or both - increasing the living space up to 3,200 square feet. Homes also feature a private one- or two-car garage. Situated on a quiet, private setting, the Villas at NewBridge are conveniently accessible to the Community Center by an underground walkway or through the courtyard garden. The spacious interiors offer high ceilings, exceptional amenities, large windows, and underground parking. The two-bedroom villas, which are more intimate versions of our apartments, range in size from 1,589 to 1,800 square feet. Each villa is a corner residence to allow for plenty of light, with each home served by an elevator located in a lobby in the center of the building. For optimal convenience, the NewBridge Apartments are located within the Carl J. and Ruth Shapiro Community Center and two adjacent buildings. These homes offer cozy and innovative floor plans ranging in size from nearly 1,000 to just over 2,000 square feet. They feature gourmet kitchens, nine-foot ceilings, and expansive windows providing exceptional views of the meadows, gardens and courtyards. All apartments have access to underground parking spaces and spacious storage lockers, while other features include screened-in porches, fireplaces, and a great room Assisted Living The Traditional Assisted Living Program at NewBridge is a key component of our Continuing Care Retirement Community (CCRC) providing the opportunity for those who wish to live in a supportive community or for current independent living residents to continue residing on our campus. In 51 traditional assisted living apartments, NewBridge fosters a deep sense of community and home away from home in a compassionate environment for seniors. At the core of this area is a full service dining room and library as well as activity and meeting rooms. In addition to providing personalized supportive services in a warm and inviting setting, our Traditional Assisted Living Program reflects the many services, programs and amenities unique to NewBridge on the Charles. For example, residents have plenty of opportunities to enjoy a wide range of lifelong learning activities, music and art presentations, wellness programs and multigenerational activities with students from the neighboring Rashi School. ________________________________________ The Newbridge Memory Support Assisted Living Program is a nationally renowned model of comprehensive care designed to enhance cognitive and physical abilities in a safe environment. As a key component of the Assisted Living Program, there are 41 apartments on the NewBridge campus for those with dementia-related conditions. We offer an individualized care plan for each resident, focusing on therapies and approaches that are specific to each individual's strengths and needs throughout daily activities. One of the many benefits we offer is the convenience of not having to travel for medical appointments. Residents may choose to join our onsite primary care practice, located in the health care center. Our Harvard Medical School-affiliated geriatricians provide continuous, coordinated and seamless care. We Offer Special Services for Residents Requiring Memory Support Through our specialized approach for individuals who need memory support, we focus on encouragement, dignity, and creating feelings of success. Among our many benefits, we offer: - Individualized service plans - Private studio apartments with individual baths - Three nutritious "healthy mind" meals and snacks - Resident-secure entry and exit - Enclosed courtyard and gardens - Regularly scheduled enrichment and fitness programs - 24-hour professional resident care staff - On-site nursing staff - Incontinence care - Medication management - Enclosed courtyard and gardens " Enclosed courtyard and gardens</Description>
      <Activity2>
        <Expense>5045425</Expense>
        <Revenue>4090702</Revenue>
        <Description>Recuperative Services Unit/SNF Hebrew Rehabilitation Center (HRC) at NewBridge - located in the Gloria Adelson Field Health Center - is a pioneering, state-of-the-art geriatric health care center that offers comprehensive short-term rehabilitative services, long-term care , and a memory care unit. Building on Hebrew SeniorLife's holistic approach to care, HRC serves as ground-breaking model in creating an optimal living environment and providing the types of services and programs that seniors best respond to physically and emotionally when in short- or long-term care. The private rooms and common living spaces resemble all the charm and coziness of home, providing plenty of natural light, warmth, and comfort. We offer the community access to an outstanding array of rehabilitation options through our Recuperative Services (RSU), a skilled nursing unit. On the NewBridge campus there are 48 beds for short-term rehabilitation care. Physicians representing dozens of medical specialties, as well as nurses and therapists, are available for consultation to ensure that every patient need is addressed. Our intake coordinator and case managers will screen the patient and either accept or deny admission. If the referral is accepted, we will arrange a transfer time with the appropriate case manager at the hospital. Most major insurances are accepted.</Description>
      </Activity2>
      <Activity3>
        <Revenue>792302</Revenue>
        <Description>Long Term Care NewBridge on the Charles leases 220 long-term care beds at the Gloria Adelson Field Health Center Hebrew Rehabilitation Center.</Description>
      </Activity3>
      <TotalProgramServiceExpense>48660077</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="IRS990ScheduleD">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="IRS990ScheduleD">true</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="IRS990ScheduleD">false</TermOrPermanentEndowments>
      <BalanceSheetAmountsReported referenceDocumentId="IRS990ScheduleD">true</BalanceSheetAmountsReported>
      <IndependentAuditFinancialStmt referenceDocumentId="IRS990ScheduleD">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="IRS990ScheduleD">true</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="IRS990ScheduleJ">true</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="IRS990ScheduleK">true</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="IRS990ScheduleR">false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="IRS990ScheduleR">true</RelatedEntity>
      <RelatedOrgControlledEntity referenceDocumentId="IRS990ScheduleR">false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="IRS990ScheduleR">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="IRS990ScheduleR">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>320</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <NbrVotingGoverningBodyMembers>11</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>11</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>true</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>true</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Michael Hefron</NamePerson>
        <TelephoneNumber>7814349081</TelephoneNumber>
        <AddressUS>
          <AddressLine1>5000 Great Meadow Road</AddressLine1>
          <City>Dedham</City>
          <State>MA</State>
          <ZIPCode>02026</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>Laurence Gerber</NamePerson>
        <Title>Board Chair</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Sylvia Band</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Lillian Glickman</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Peter Gordon</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Ed Hershfield</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Jessica Langsam</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Cheryl Lappen</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mahmood Malihi</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Roger Tackeff</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Steven J Weinstein</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Natalie Wolf</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Len Fishman</NamePerson>
        <Title>President &amp; CEO HSL</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>643365</ReportableCompFromRelatedOrgs>
        <OtherCompensation>21978</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Louis J Woolf</NamePerson>
        <Title>President</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>88999</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2679</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>James D Hart</NamePerson>
        <Title>CFO, as of 11/1/09</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>37693</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Alessandra De Vaca</NamePerson>
        <Title>Chief Admin Officer HSL</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>199306</ReportableCompFromRelatedOrgs>
        <OtherCompensation>20520</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Fred Leathers</NamePerson>
        <Title>CFO, retired 6/1/10</Title>
        <AverageHoursPerWeek>50.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>178107</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22717</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Stephen Colwell</NamePerson>
        <Title>Executive Director</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>130000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>12049</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Michael Hefron</NamePerson>
        <Title>Finance Director</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>129016</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>11749</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Barbara Rissman</NamePerson>
        <Title>Executive Director, Assisted L</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>115003</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>12457</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Adam Pagan</NamePerson>
        <Title>Executive Chief</Title>
        <AverageHoursPerWeek>50.0</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>84809</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>11749</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Alphonsus Commane</NamePerson>
        <Title>HVAC Maintenance Engineer</Title>
        <AverageHoursPerWeek>45.0</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>69495</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>11749</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>528323</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>1147470</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>127647</TotalOtherCompensation>
      <NumberIndividualsGT100K>3</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <TotalContributions>0</TotalContributions>
      <ProgramServiceRevenue>
        <Description>INDEPENDENT LIVING MONTHLY FEES</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>8644606</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>8644606</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Assisted Living Monthly Fees</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>5078872</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5078872</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Health Care Center</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>4808408</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4808408</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Earned Entrance Fees</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>2196384</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2196384</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>CULINARY</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>273582</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>273582</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>447300</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>447300</RelatedOrExemptFunctionIncome>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>21449151</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>37779</TotalRevenueColumn>
        <ExclusionAmount>37779</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>761065</TotalRevenueColumn>
        <ExclusionAmount>761065</ExclusionAmount>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </RoyaltiesRevenue>
      <GrossRents>
        <Real>74596</Real>
      </GrossRents>
      <RentalIncomeOrLoss>
        <Real>74596</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>74596</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>74596</RelatedOrExemptFunctionIncome>
      </NetRentalIncomeOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetGainOrLossInvestments>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>NET ASSET TRANSFER FROM HSL</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>2834688</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2834688</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>2834688</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>25157279</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>24358436</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>798844</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>130000</Total>
        <ProgramServices>130000</ProgramServices>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>7334685</Total>
        <ProgramServices>5844987</ProgramServices>
        <ManagementAndGeneral>1489698</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>2668377</Total>
        <ProgramServices>1858055</ProgramServices>
        <ManagementAndGeneral>810322</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>0</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>580758</Total>
        <ManagementAndGeneral>580758</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>219857</Total>
        <ManagementAndGeneral>219857</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>81500</Total>
        <ManagementAndGeneral>81500</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>3462786</Total>
        <ProgramServices>2429013</ProgramServices>
        <ManagementAndGeneral>1033773</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>634564</Total>
        <ProgramServices>611295</ProgramServices>
        <ManagementAndGeneral>23269</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>412370</Total>
        <ProgramServices>262760</ProgramServices>
        <ManagementAndGeneral>149610</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>51073</Total>
        <ProgramServices>511</ProgramServices>
        <ManagementAndGeneral>50562</ManagementAndGeneral>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>3253267</Total>
        <ProgramServices>3198785</ProgramServices>
        <ManagementAndGeneral>54482</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>396810</Total>
        <ProgramServices>389873</ProgramServices>
        <ManagementAndGeneral>6937</ManagementAndGeneral>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>92411</Total>
        <ManagementAndGeneral>92411</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>12817884</Total>
        <ProgramServices>12817884</ProgramServices>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>21288428</Total>
        <ProgramServices>20931911</ProgramServices>
        <ManagementAndGeneral>356517</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>327360</Total>
        <ManagementAndGeneral>327360</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Food &amp; Beverage Cost</Description>
        <Total>2517267</Total>
        <ProgramServices>2468715</ProgramServices>
        <ManagementAndGeneral>48552</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Misc</Description>
        <Total>787416</Total>
        <ManagementAndGeneral>787416</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>INTERCO ALLOCATIONS</Description>
        <Total>3843022</Total>
        <ProgramServices>-2283712</ProgramServices>
        <ManagementAndGeneral>6126734</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>60899835</Total>
        <ProgramServices>48660077</ProgramServices>
        <ManagementAndGeneral>12239758</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>16199720</BOY>
        <EOY>10541463</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>175076451</BOY>
        <EOY>41904163</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>5077982</BOY>
        <EOY>410124</EOY>
      </AccountsReceivable>
      <OtherNotesLoansReceivableNet>
        <BOY>643800</BOY>
        <EOY>293600</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>27050</BOY>
        <EOY>43264</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>63429</BOY>
        <EOY>69430</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>410881290</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>23092998</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>274501631</BOY>
        <EOY>387788292</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>106539998</BOY>
        <EOY>14720652</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>578130061</BOY>
        <EOY>455770988</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>8716556</BOY>
        <EOY>10021519</EOY>
      </AccountsPayableAccruedExpenses>
      <TaxExemptBondLiabilities>
        <BOY>443900000</BOY>
        <EOY>307140000</EOY>
      </TaxExemptBondLiabilities>
      <EscrowAccountLiability>
        <BOY>2138579</BOY>
        <EOY>556933</EOY>
      </EscrowAccountLiability>
      <OtherLiabilities>
        <BOY>125814906</BOY>
        <EOY>179783978</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>580570041</BOY>
        <EOY>497502430</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-2439980</BOY>
        <EOY>-41731442</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-2439980</BOY>
        <EOY>-41731442</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>578130061</BOY>
        <EOY>455770988</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus1Year>2691050</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>21622870</CurrentTaxYear>
        <Total>24313920</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus1Year>2691050</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>21622870</CurrentTaxYear>
        <Total>24313920</Total>
      </Total509>
      <PublicSupportTotal509>24313920</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>21000</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>33226</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>504950</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>281827</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>873440</CurrentTaxYear>
        <Total>1714443</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>21000</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>33226</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>504950</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>281827</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>873440</CurrentTaxYear>
        <Total>1714443</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>21000</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>33226</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>504950</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2972877</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>22496310</CurrentTaxYear>
        <Total>26028363</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.93413</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.75820</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.06587</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.24180</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>true</IncludedOnFS>
      <Land>
        <OtherCostOrOtherBasis>18158924</OtherCostOrOtherBasis>
        <BookValue>18158924</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>217772946</OtherCostOrOtherBasis>
        <Depreciation>6708142</Depreciation>
        <BookValue>211064804</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>46848844</OtherCostOrOtherBasis>
        <Depreciation>4164342</Depreciation>
        <BookValue>42684502</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>105232572</OtherCostOrOtherBasis>
        <Depreciation>10118213</Depreciation>
        <BookValue>95114359</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>22868004</OtherCostOrOtherBasis>
        <Depreciation>2102301</Depreciation>
        <BookValue>20765703</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>387788292</TotalOfBookValueLandBuildings>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>Non-refundable entrance fees, net of accumulated amortizatio</Description>
        <Amount>19915984</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Refundable entrance fees</Description>
        <Amount>143004158</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Interest rate swap</Description>
        <Amount>13733983</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ENTRANCE FEE DEPOSITS</Description>
        <Amount>3034853</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO MEMBERS</Description>
        <Amount>95000</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>179783978</TotalOfAmounts>
      <TotalRevenue>25157279</TotalRevenue>
      <TotalExpenses>60899835</TotalExpenses>
      <ExcessOrDeficitForYear>-35742556</ExcessOrDeficitForYear>
      <OtherAmount>-3548906</OtherAmount>
      <TotalAdjustments>-3548906</TotalAdjustments>
      <ExcessOrDeficitPerFS>-39291462</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>25157279</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>25157279</RevenueSubtotal>
      <TotalRevenuePerForm990>25157279</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>64448741</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>3548906</OtherExpensesIncluded>
      <ExpensesNotRptdF990>3548906</ExpensesNotRptdF990>
      <ExpensesSubtotal>60899835</ExpensesSubtotal>
      <TotalExpensesPerForm990>60899835</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>FIN 48 Disclosure</Identifier>
        <ReturnReference>Sch D, Part X, Line 2</ReturnReference>
        <Explanation>NewBridge on the Charles' financial statements do not include a footnote related to FIN48. ESCROW LIABILITY Part X, Line 21 In accordance with Massachusetts law, last month rent deposits for the Assisted Living residents are held in escrow. Change in Net Assets Sched D, Part XI, Line 8 Change in value of interest rate swap. (3,548,906)</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <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>Len Fishman</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>535089</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>108276</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>9100</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>12878</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>665343</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Alessandra De Vaca</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>199306</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>7382</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>13138</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>219826</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Fred Leathers</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>178107</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>9100</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>13617</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>200824</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="IRS990ScheduleK">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>Mass Health &amp; Education Facilities Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>042456011</IssuerEIN>
        <CUSIPNumber>57583RTQ8</CUSIPNumber>
        <DateIssued>2007-12-19</DateIssued>
        <IssuePrice>457075000</IssuePrice>
        <DescriptionOfPurpose>SEE SCHEDULE O</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>463238677</TotalProceeds>
        <AmountInReserveFund>17539186</AmountInReserveFund>
        <IssuanceCostsFromProceeds>6273654</IssuanceCostsFromProceeds>
        <CapitalExpenditures>439425837</CapitalExpenditures>
        <YearOfSubstCompletion>2009</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>true</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PrcntgePrvtBusinessUseByOthers>0.00210</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00210</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>true</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>true</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>BANK OF AMERICA</BusinessNameLine1>
        </NameOfHedgeProvider>
        <TermOfHedge>3.</TermOfHedge>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>CORPORATE MEMBER</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 6</ReturnReference>
        <Explanation>HEBREW SENIORLIFE, INC. IS THE SOLE CORPORATE MEMBER OF NEWBRIDGE ON THE CHARLES AND PROVIDES MANAGEMENT OVERSIGHT AND FUNDRAISING SERVICES TO NEWBRIDGE AND TO ITS OTHER AFFILIATES. THE HEBREW SENIORLIFE BOARD ELECTS THE MEMBERS OF THE NEWBRIDGE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>MEMBERS WHO MAY ELECT ONE OR MORE OF THE GOVERNING BODY</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 7A</ReturnReference>
        <Explanation>THE HEBREW SENIORLIFE BOARD ELECTS THE MEMBERS OF THE NEWBRIDGE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBER</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 7B</ReturnReference>
        <Explanation>DECISIONS INVOLVING MAJOR CHANGES IN ORGANIZATION, DEBT PLACEMENT, SALE OF ASSETS, ETC. ARE ALSO SUBJECT TO APPROVAL BY HEBREW SENIORLIFE'S BOARD OF TRUSTEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DESCRIBE THE PROCESS USED BY MANAGEMENT &amp;/OR GOVERNING BODY TO REVIEW 990</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 11</ReturnReference>
        <Explanation>PREPARATION OF THE FORM 990 BEGINS INTERNALLY WITH NEWBRIDGE ON THE CHARLES STAFF ALONG WITH OUTSIDE ACCOUNTING FIRM. ALL FORMS 990 AND 990T OF THE AFFILIATES OF HEBREW SENIORLIFE, INC. (HEBREW SENIORLIFE IS THE SOLE CORPORATE MEMBER OF EACH AFFILIATE) WILL BE PROVIDED TO CERTAIN MEMBERS OF MANAGEMENT FOR REVIEW INCLUDING THE AUDIT COMMITTEE OF HEBREW SENIORLIFE BOARD OF DIRECTORS AND CFO. A COMPLETE AND ACCURATE COPY OF THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO THE FILING OF THE FORM WITH THE INTERNAL REVENUE SERVICE. THE GOVERNING BOARDS WILL HAVE 5 DAYS TIME IN WHICH TO REVIEW THE FULL AND ACCURATE RETURNS PRIOR TO THEIR FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 12C</ReturnReference>
        <Explanation>THE CONFLICTS OF INTEREST POLICY IS RIGOROUSLY MONITORED BY THE CONFLICTS REVIEW COMMITTEE OF THE BOARD OF DIRECTORS. THIS INVOLVES ANNUALLY MAILING A CONFLICTS DISCLOSURE FORM TO ALL MEMBERS OF THE BOARD OF DIRECTORS, BOARD COMMITTEES AND SENIOR MANAGEMENT. IN FISCAL 2009 THIS COMMITTEE MET TWICE TO REVIEW SIGNED DISCLOSURE FORMS, IDENTIFY POTENTIAL CONFLICTS AS SPECIFIED IN HEBREW SENIORLIFE'S CONFLICT OF INTEREST POLICY, AND MAKE RECOMMENDATIONS TO THE BOARD. THE HEBREW SENIORLIFE BOARD REVIEWED AND VOTED ON THE RECOMMENDATIONS OF THE COMMITTEE. SPECIFIC RECOMMENDATIONS TO AVOID OR MITIGATE CONFLICTS INCLUDED ASSURING THAT THE A MEMBER WOULD HAVE NO INFLUENCE ON A DECISION TO USE A PARTICULAR VENDOR, SUCH AS HEALTH INSURANCE OR BANKING RELATIONSHIPS, AND RECOMMENDATIONS FOR A COMPETITIVE BID PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PROCESS USED FOR DETERMINING CEO COMPENSATION</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 15A</ReturnReference>
        <Explanation>THE COMPENSATION OF THE CEO HAS BEEN REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE WITH FURTHER APPROVAL OF THE EXECUTIVE COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE; COMPENSATION OF THE CEO IS PAID BY HEBREW SENIORLIFE. THE BOARD OF NEWBRIDGE ON THE CHARLES HAS DELEGATED THIS COMPENSATION REVIEW PROCESS TO THE BOARD AND COMMITTEES OF HEBREW SENIORLIFE. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. INDEPENDENT CONSULTANTS ASSISTED WITH THAT REVIEW. DOCUMENTATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS. OTHER HIGHLY COMPENSATED EMPLOYEES' SALARIES ARE PERIODICALLY REVIEWED BY HUMAN RESOURCES, ESPECIALLY WITH REGARD TO NEW HIRES, TO ENSURE THAT SALARIES ARE REASONABLE COMPARED TO COMPARABLE POSITIONS IN THE BOSTON AREA. PROCESS USED FOR DETERMINING OTHER OFFICER OR KEY EMPLOYEE COMPENSATION FORM 990, PART VI, QUESTION 15B COMPENSATION REVIEW AND APPROVAL PROCEDURES, SIMILAR TO THOSE USED FOR THE COMPENSATION OF THE CEO, WERE IN PLACE FOR THE COMPENSATION OF THE CFO OF NEWBRIDGE ON THE CHARLES; THE CFO IS COMPENSATED DIRECTLY BY HEBREW SENIORLIFE. THE COMPENSATION HAS BEEN REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE WITH THE FURTHER APPROVAL OF THE EXECUTIVE COMMITTEE OF THE BOARD OF HEBREW SENIORLIFE. THE BOARD OF NEWBRIDGE ON THE CHARLES HAS DELEGATED THIS COMPENSATION REVIEW PROCESS TO THE BOARD AND COMMITTEES OF HEBREW SENIORLIFE. ALL OF THESE COMMITTEE MEMBERS ARE INDEPENDENT DIRECTORS. INDEPENDENT CONSULTANTS ASSISTED WITH THAT REVIEW. DOCUMENATION AND RECORDS OF COMPENSATION COMMITTEE MEETINGS ARE MAINTAINED WITH RESPECT TO DELIBERATIONS AND COMPENSATION DECISIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, &amp; FIN STMTS TO GEN PUBLIC</Identifier>
        <ReturnReference>FORM 990, PART VI, QUESTION 19</ReturnReference>
        <Explanation>TAX RETURNS ARE AVAILABLE ON GUIDESTAR. GOVERNING DOCUMENTS ARE AVAILABLE AT THE COMM OF MASS WEBSITE. THESE AND CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST AT THE NEWBRIDGE OFFICES. WE HAVE ALSO RESPONDED TO TELEPHONE AND EMAIL REQUESTS FOR DOCUMENTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DESCRIPTION OF BONDS</Identifier>
        <ReturnReference>SCHEDULE K, PART I</ReturnReference>
        <Explanation>DURING DECEMBER 2007, NEWBRIDGE ISSUED $457,075,000 OF TAX-EXEMPT BONDS TO PAY FOR PROJECT CONSTRUCTION AND OTHER PROJECT-RELATED COSTS. PROCEEDS OF THE TAX-EXEMPT BONDS WERE USED TO REPAY THE $75,000,000 LOAN FROM THE LENDERS, PAY FOR CERTAIN ISSUANCE COSTS, PAY FOR THE PORTION OF THE HSL DEVELOPMENT FEE WHICH WAS DUE, AND ESTABLISH CERTAIN FUNDS, INCLUDING THE PROJECT FUND AND THE DEBT SERVICE FUND. A SUMMARY OF DEPOSITS AND DISBURSEMENTS OF THE 2007 BOND ISSUE. THE FOLLOWING REPRESENTS THE SOURCES AND APPLICATIONS OF FUNDS IN CONNECTION WITH THE ISSUANCE OF THE SERIES 2007A BONDS BY THE MASSACHUSETTS HEALTH &amp; EDUCATION FACILITIES AUTHORITY: SOURCES OF FUNDS BOND PROCEEDS $78,170,000.00 EQUITY CONTRIBUTION 7,500,000.00 INVESTMENT EARNINGS 2,231,038.00 TOTAL SOURCES $87,901,038.00 USES OF FUNDS CONSTRUCTION FUND $77,292,866.87 DEBT SERVICE RESERVE FUND 4,875,650.00 EXPENSE FUND 1,101,483.13 FACILITY MAINTENANCE FUND 2,400,000.00 INVESTMENT EARNINGS SPEND 2,231,038.00 TOTAL USES $87,901,038.00 THE FOLLOWING REPRESENTS THE SOURCES AND APPLICATIONS OF FUNDS IN CONNECTION WITH THE ISSUANCE OF THE SERIES 2007B BONDS BY THE MASSACHUSETTS DEVELOPMENT FINANCE AUTHORITY: SOURCES OF FUNDS BOND PROCEEDS $378,905,000.00 EQUITY CONTRIBUTION 12,500,000.00 INVESTMENT EARNINGS 10,135,353.00 TOTAL SOURCES $401,540,353.00 USES OF FUNDS CONSTRUCTION FUND $367,069,293.12 DEBT SERVICE RESERVE FUND 12,663,536.25 EXPENSE FUND 5,172,170.63 FACILITY MAINTENANCE FUND 6,500,000.00 INVESTMENT EARNINGS SPEND 10,135,353.00 TOTAL USES $401,540,353.00 SCHEDULE K, PART IV, LINE 4C THE TERM OF THE HEDGE WITH BANK OF AMERICAS WAS 3 YEARS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HEBREW SENIORLIFE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1200 CENTRE STREET</AddressLine1>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>02131</ZIPCode>
        </AddressUS>
        <EIN>900183119</EIN>
        <PrimaryActivities>MGMT SERVICE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HRCA SENIOR HOUSING INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>640 NORTH MAIN STREET</AddressLine1>
          <City>RANDOLPH</City>
          <State>MA</State>
          <ZIPCode>02368</ZIPCode>
        </AddressUS>
        <EIN>042765428</EIN>
        <PrimaryActivities>ELDER HOUSING</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CENTER COMMUNITIES OF BROOKLINE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 CENTRE STREET</AddressLine1>
          <City>BROOKLINE</City>
          <State>MA</State>
          <ZIPCode>02446</ZIPCode>
        </AddressUS>
        <EIN>010569404</EIN>
        <PrimaryActivities>ELDER HOUSING</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HRCA BROOKLINE HOUSING 112-120 CENTRE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>112-120 CENTRE STREET</AddressLine1>
          <City>BROOKLINE</City>
          <State>MA</State>
          <ZIPCode>02446</ZIPCode>
        </AddressUS>
        <EIN>030372998</EIN>
        <PrimaryActivities>ELDER HOUSING</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HRCA BROOKLINE HOUSING 1550 BEACON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1550 BEACON STREET</AddressLine1>
          <City>BROOKLINE</City>
          <State>MA</State>
          <ZIPCode>02446</ZIPCode>
        </AddressUS>
        <EIN>010569403</EIN>
        <PrimaryActivities>ELDER HOUSING</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HRCA HOUSING FOR ELDERLY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>420 REVERE BEACH BOULEVARD</AddressLine1>
          <City>REVERE</City>
          <State>MA</State>
          <ZIPCode>02151</ZIPCode>
        </AddressUS>
        <EIN>042543731</EIN>
        <PrimaryActivities>ELDER HOUSING</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ORCHARD COVE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>ONE DEL POND DRIVE</AddressLine1>
          <City>CANTON</City>
          <State>MA</State>
          <ZIPCode>02021</ZIPCode>
        </AddressUS>
        <EIN>223080006</EIN>
        <PrimaryActivities>CONT. CARE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HRCA BROOKLINE HOUSING 108 CENTRE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1200 CENTRE STREET</AddressLine1>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>02131</ZIPCode>
        </AddressUS>
        <EIN>810612222</EIN>
        <PrimaryActivities>ELDER HOUSING</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HEBREW REHABILITATION CENTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1200 CENTRE STREET</AddressLine1>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>02131</ZIPCode>
        </AddressUS>
        <EIN>042104298</EIN>
        <PrimaryActivities>HOSPITAL</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HSL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>true</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>true</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>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Hebrew Seniorlife Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>b</TransactionType>
        <AmountInvolved>2834689</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Hebrew Seniorlife Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>d</TransactionType>
        <AmountInvolved>10000000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Hebrew Rehabilitation Center</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>i</TransactionType>
        <AmountInvolved>717706</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Hebrew Rehabilitation Center</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>o</TransactionType>
        <AmountInvolved>1322521</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Hebrew SeniorLife Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>l</TransactionType>
        <AmountInvolved>11687055</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>