﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-03T20:10:31-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LOEB &amp; TROPER LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>655 THIRD AVENUE 12TH FLOOR</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10017</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>131739920</EIN>
      <Name>
        <BusinessNameLine1>BETH ABRAHAM HEALTH SERVICES</BusinessNameLine1>
      </Name>
      <NameControl>BETH</NameControl>
      <Phone>7185195937</Phone>
      <USAddress>
        <AddressLine1>612 ALLERTON AVENUE</AddressLine1>
        <City>BRONX</City>
        <State>NY</State>
        <ZIPCode>104677495</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>STEPHEN MANN</Name>
      <Title>SR VP/CFO</Title>
      <Phone>7185195937</Phone>
      <DateSigned>2011-10-26</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>FREDERICK H ROTHMAN</Name>
      <Phone>2128674000</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="10">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>STEPHEN MANN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>612 ALLERTON AVENUE</AddressLine1>
        <City>BRONX</City>
        <State>NY</State>
        <ZIPCode>104677495</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>225352680</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.BETHABE.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1920</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>THE ORGANIZATION PROVIDES SKILLED NURSING FACILITY, HOME CARE AND ADULT DAY CARE SERVICES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>5</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>1596</TotalNbrEmployees>
      <TotalNbrVolunteers>95</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>1092299</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>555206</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>210881174</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>223922892</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>533518</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>270458</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>265083</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>195607</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>212772074</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>224944163</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>93806050</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>97906544</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>118399417</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>127369004</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>212205467</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>225275548</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>566607</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-331385</RevenuesLessExpensesCY>
      <TotalAssetsBOY>73417823</TotalAssetsBOY>
      <TotalAssetsEOY>75271996</TotalAssetsEOY>
      <TotalLiabilitiesBOY>69528796</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>71136005</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>3889027</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>4135991</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>BETH ABRAHAM HEALTH SERVICES (BETH ABRAHAM) OPERATES A 448 BED SKILLED NURSING FACILITY WHICH SERVES THE NEW YORK CITY METROPOLITAN AREA. SINCE 1920 IT HAS OFFERED THE HIGHEST QUALITY SERVICES AND HAS WORKED TO FULFILL ITS MISSION OF CARING FOR THE LOW INCOME, CHRONICALLY ILL AND DISABLED IN THE COMMUNITY. THE SKILLED NURSING FACILITY'S SERVICES INCLUDE LONG-TERM NURSING CARE, REHABILITATION AND POSTACUTE CARE SERVICES. THROUGH BETH ABRAHAM'S' ADULT DAY HEALTH CARE PROGRAM INDIVIDUALS WHO ARE PHYSICALLY DISABLED OR HAVE COMPLEX MEDICAL PROBLEMS WHO ARE LIVING IN THE COMMUNITY HAVE ACCESS TO SERVICES SUCH AS REHABILITATION THERAPISTS AND SOCIAL WORKERS. TRANSPORTATION, MEALS AND PROGRAMS THAT FOSTER ENJOYABLE SOCIAL INTERACTION ARE OFFERED.HOME CARE SERVICES ARE PROVIDED BY BETH ABRAHAM TO INDIVIDUALS LIVING IN THE COMMUNITY IN ORDER TO ALLOW THEM TO MAINTAIN THEIR INDEPENDENCE IN THEIR OWN HOME. NURSING, REHABILITATION AND SOCIAL SERVICES ARE PROVIDED.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>44661593</Expense>
      <Revenue>46753876</Revenue>
      <Description>BETH ABRAHAM HEALTH SERVICES PROVIDES HEALTH CARE ON AN INPATIENT BASIS IN ITS 448 BED SKILLED NURSING FACILITY WHICH PROVIDED 153,176 DAYS OF CARE IN 2010. IT SERVES THE CHRONICALLY ILL AND DISABLED AND PROVIDES REHABILITATION AND POST ACUTE SERVICES. SEE PART IX FOR STATEMENT OF FUNCTIONAL EXPENSES.</Description>
      <Activity2>
        <Expense>156176903</Expense>
        <Revenue>167181521</Revenue>
        <Description>THE LONG TERM HOME HEALTH CARE PROGRAM (LTHHCP) PROVIDES A COORDINATED PLAN OF NURSING, REHABILITATION AND MEDICAL CARE AT HOME TO INDIVIDUALS WHO ARE MEDICALLY ELIGIBLE FOR NURSING HOME PLACEMENT. THE PROGRAM ALSO OFFERS CASE MANAGEMENT, SOCIAL SERVICES, AND PARA PROFESSIONAL SERVICES, AMONG OTHERS. SEE PART IX FOR STATEMENT OF FUNCTIONAL EXPENSES.</Description>
      </Activity2>
      <Activity3>
        <Expense>8092706</Expense>
        <Revenue>9987495</Revenue>
        <Description>THE ADULT DAY HEALTH CARE PROGRAM (ADHCP) PROVIDES MEDICALLY SUPERVISED SERVICES FOR PERSONS WITH PHYSICAL AND/OR MENTAL IMPAIRMENT WHO ARE ELIGIBLE FOR PLACEMENT IN A NURSING HOME. SERVICES INCLUDE NURSING, SOCIAL ACTIVITIES, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPIES, SOCIAL SERVICES AND COORDINATION OF REFERRALS FOR OUTPATIENT HEALTH CARE. TRANSPORTATION IS AVAILABLE TO TAKE PARTICIPANTS TO AND FROM THEIR HOMES TO THE PROGRAM. SEE PART IX FOR STATEMENT OF FUNCTIONAL EXPENSES.</Description>
      </Activity3>
      <TotalProgramServiceExpense>208931202</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc1039700001">0</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="RetDoc1039700001">1</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="RetDoc1053100001">1</TaxExemptBonds>
      <InvestTaxExemptBonds>0</InvestTaxExemptBonds>
      <EscrowAccount>0</EscrowAccount>
      <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc1042800001">0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc1042800001">1</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>1</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>171</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>1596</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>5</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>STEPHEN MANN CFO</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>7185195937</TelephoneNumber>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVENUE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>104677495</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL R POTACK</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ERCILLIA CARELA</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VAUGHN BUFFALO</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VERA MASTEY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CATHERINE GEORGES ED RN FAAN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL S FASSLER</NamePerson>
        <Title>PRESIDENT/CEO</Title>
        <AverageHoursPerWeek>15.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>416905</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>336214</ReportableCompFromRelatedOrgs>
        <OtherCompensation>288653</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEPHEN B MANN</NamePerson>
        <Title>SENIOR VP/CFO</Title>
        <AverageHoursPerWeek>15.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>240174</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>193690</ReportableCompFromRelatedOrgs>
        <OtherCompensation>65611</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CLARI GILBERT</NamePerson>
        <Title>COO</Title>
        <AverageHoursPerWeek>15.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>104363</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>84165</ReportableCompFromRelatedOrgs>
        <OtherCompensation>24970</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>IRA GREEN</NamePerson>
        <Title>CORPORATE VP OF FINANCE</Title>
        <AverageHoursPerWeek>15.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>175194</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>141286</ReportableCompFromRelatedOrgs>
        <OtherCompensation>52198</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL ROSENFELD</NamePerson>
        <Title>COO</Title>
        <AverageHoursPerWeek>15.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>233206</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>188070</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2300</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOSEPH HEALY</NamePerson>
        <Title>COO</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>58397</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>350384</ReportableCompFromRelatedOrgs>
        <OtherCompensation>6029</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LINDA MURRAY</NamePerson>
        <Title>VP OF NURSING OPERATIONS</Title>
        <AverageHoursPerWeek>19.50</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>136404</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>108425</ReportableCompFromRelatedOrgs>
        <OtherCompensation>30173</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARY WEHRBERGER</NamePerson>
        <Title>VP OF CLINICAL OPERATIONS</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>29978</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>179869</ReportableCompFromRelatedOrgs>
        <OtherCompensation>20605</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PETER FRAGALE</NamePerson>
        <Title>DIRECTOR OF HUMAN RESOURCE</Title>
        <AverageHoursPerWeek>19.50</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>127540</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>101376</ReportableCompFromRelatedOrgs>
        <OtherCompensation>43611</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SANDRA SELIKSON</NamePerson>
        <Title>DIR MEDICAL SERVICES</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>208769</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>33574</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MIKE BIALEK</NamePerson>
        <Title>VP OF REAL ESTATE</Title>
        <AverageHoursPerWeek>22.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>156610</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>52265</ReportableCompFromRelatedOrgs>
        <OtherCompensation>41938</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NORMAN VESIK</NamePerson>
        <Title>VP FACILITIES MGR.</Title>
        <AverageHoursPerWeek>19.50</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>117865</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>93688</ReportableCompFromRelatedOrgs>
        <OtherCompensation>42128</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID KLEINHANZEL</NamePerson>
        <Title>VP HEALTH PLAN OPERATION</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>30228</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>181371</ReportableCompFromRelatedOrgs>
        <OtherCompensation>19625</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>2035633</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>2010803</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>671415</TotalOtherCompensation>
      <NumberIndividualsGT100K>126</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>ROYAL HOME CARE INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>4714 FORT HAMILTON PKWY</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11219</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>HOME CARE</DescriptionOfServices>
        <Compensation>11649353</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>CARING PROFESSIONALS INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>70-20 AUSTIN ST SUITE 135</AddressLine1>
            <City>FOREST HILLS</City>
            <State>NY</State>
            <ZIPCode>11375</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>HOME CARE</DescriptionOfServices>
        <Compensation>7521981</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BEST CARE</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>300 HEMPSTEAD TPKE</AddressLine1>
            <City>LEVITTOWN</City>
            <State>NY</State>
            <ZIPCode>11756</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>HOME CARE</DescriptionOfServices>
        <Compensation>6012900</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BEST CHOICE HOME HEALTH CARE</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>612 ALLERTON AVENUE</AddressLine1>
            <City>BRONX</City>
            <State>NY</State>
            <ZIPCode>10467</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>HOME CARE</DescriptionOfServices>
        <Compensation>4241484</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>MRS MARYS PLACE DBA HEART TO HEART HOME</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>395 PEARL STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11201</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>HOME CARE</DescriptionOfServices>
        <Compensation>3847013</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>70</NumberOfContractorsGT100K>
      <GovernmentGrants>533035</GovernmentGrants>
      <AllOtherContributions>22171</AllOtherContributions>
      <TotalContributions>555206</TotalContributions>
      <ProgramServiceRevenue>
        <Description>MANAGED CARE AND OTHER</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>179862812</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>179862812</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>MEDICAID/MEDICARE</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>44060080</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>44060080</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>223922892</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>270458</TotalRevenueColumn>
        <ExclusionAmount>270458</ExclusionAmount>
      </InvestmentIncome>
      <GrossRents>
        <Real>408517</Real>
      </GrossRents>
      <LessRentalExpenses>
        <Real>408517</Real>
      </LessRentalExpenses>
      <RentalIncomeOrLoss>
        <Real>0</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetRentalIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>CAFETERIA AND FOOD SVC</Description>
        <BusinessCode>722210</BusinessCode>
        <TotalRevenueColumn>127462</TotalRevenueColumn>
        <ExclusionAmount>127462</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>55462</TotalRevenueColumn>
        <ExclusionAmount>55462</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>BARBER &amp; BEAUTY</Description>
        <BusinessCode>812900</BusinessCode>
        <TotalRevenueColumn>12683</TotalRevenueColumn>
        <ExclusionAmount>12683</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>195607</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>224944163</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>223922892</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>466065</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>1655338</Total>
        <ManagementAndGeneral>1655338</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>72067165</Total>
        <ProgramServices>66973386</ProgramServices>
        <ManagementAndGeneral>5093779</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>5671448</Total>
        <ProgramServices>5369888</ProgramServices>
        <ManagementAndGeneral>301560</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>11023715</Total>
        <ProgramServices>9985338</ProgramServices>
        <ManagementAndGeneral>1038377</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>7488878</Total>
        <ProgramServices>6827434</ProgramServices>
        <ManagementAndGeneral>661444</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>738796</Total>
        <ManagementAndGeneral>738796</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>107500</Total>
        <ManagementAndGeneral>107500</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>64329</Total>
        <ManagementAndGeneral>64329</ManagementAndGeneral>
      </FeesForServicesLobbying>
      <FeesForServicesInvstMgmntFees>
        <Total>57900</Total>
        <ManagementAndGeneral>57900</ManagementAndGeneral>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>85130176</Total>
        <ProgramServices>82726784</ProgramServices>
        <ManagementAndGeneral>2403392</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>532506</Total>
        <ProgramServices>290979</ProgramServices>
        <ManagementAndGeneral>241527</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>12909186</Total>
        <ProgramServices>11413407</ProgramServices>
        <ManagementAndGeneral>1495779</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>211984</Total>
        <ManagementAndGeneral>211984</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>10418014</Total>
        <ProgramServices>10120180</ProgramServices>
        <ManagementAndGeneral>297834</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>8306732</Total>
        <ProgramServices>8306732</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>99602</Total>
        <ProgramServices>99602</ProgramServices>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>2986401</Total>
        <ProgramServices>2846637</ProgramServices>
        <ManagementAndGeneral>139764</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>1831272</Total>
        <ManagementAndGeneral>1831272</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>NYS ASSESSMENT FEES</Description>
        <Total>3203507</Total>
        <ProgramServices>3203507</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT</Description>
        <Total>690553</Total>
        <ProgramServices>690553</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>AMORTIZATION</Description>
        <Total>80546</Total>
        <ProgramServices>76775</ProgramServices>
        <ManagementAndGeneral>3771</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>225275548</Total>
        <ProgramServices>208931202</ProgramServices>
        <ManagementAndGeneral>16344346</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>11198392</BOY>
        <EOY>5665521</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>13573465</BOY>
        <EOY>22453792</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>12138103</BOY>
        <EOY>13127967</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>1493693</BOY>
        <EOY>1643989</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>86152083</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>64079410</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>23011303</BOY>
        <EOY>22072673</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>9338849</BOY>
        <EOY>10025854</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>2664018</BOY>
        <EOY>282200</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>73417823</BOY>
        <EOY>75271996</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>32511106</BOY>
        <EOY>32372463</EOY>
      </AccountsPayableAccruedExpenses>
      <TaxExemptBondLiabilities>
        <BOY>21125000</BOY>
        <EOY>20350000</EOY>
      </TaxExemptBondLiabilities>
      <OtherLiabilities>
        <BOY>15892690</BOY>
        <EOY>18413542</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>69528796</BOY>
        <EOY>71136005</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-580659</BOY>
        <EOY>-506977</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>4469686</BOY>
        <EOY>4642968</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>3889027</BOY>
        <EOY>4135991</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>73417823</BOY>
        <EOY>75271996</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-331385</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>578349</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>1344810</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1534135</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1709832</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1092299</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>555206</CurrentTaxYear>
        <Total>6236282</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>140048321</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>159869314</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>187678515</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>210881174</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>223922892</CurrentTaxYear>
        <Total>922400216</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>141393131</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>161403449</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>189388347</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>211973473</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>224478098</CurrentTaxYear>
        <Total>928636498</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>928636498</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>2444535</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1000818</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2063068</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>533518</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>270458</CurrentTaxYear>
        <Total>6312397</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>2444535</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1000818</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2063068</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>533518</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>270458</CurrentTaxYear>
        <Total>6312397</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>129193</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>108204</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>818451</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>265083</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>195607</CurrentTaxYear>
        <Total>1516538</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>143966859</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>162512471</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>192269866</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>212772074</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>224944163</CurrentTaxYear>
        <Total>936465433</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99160</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98850</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00670</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00970</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <GeneralExplanation>SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <Volunteers>0</Volunteers>
      <PaidStaffOrManagement>0</PaidStaffOrManagement>
      <MediaAdvertisements>0</MediaAdvertisements>
      <MailingsMembers>0</MailingsMembers>
      <PublicationsOrBroadcast>0</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>0</GrantsOtherOrganizations>
      <DirectContactLegislators>0</DirectContactLegislators>
      <RalliesDemonstrations>0</RalliesDemonstrations>
      <OtherActivities>1</OtherActivities>
      <OtherActivitiesAmount>64329</OtherActivitiesAmount>
      <TotalLobbyingExpendituresIIB>64329</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>0</NotDescribedIn501c3>
      <Form990ScheduleCPartIV>
        <Identifier>EXPLANATION OF OTHER LOBBYING ACTIVITIES:</Identifier>
        <ReturnReference>PART II-B, LINE 1I:</ReturnReference>
        <Explanation>PORTION OF MEMBERSHIP DUES ASSOCIATED WITH LOBBYING ACTIVITIES</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <OtherCostOrOtherBasis>825867</OtherCostOrOtherBasis>
        <BookValue>825867</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>44042101</OtherCostOrOtherBasis>
        <Depreciation>25341762</Depreciation>
        <BookValue>18700339</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>40889305</OtherCostOrOtherBasis>
        <Depreciation>38737648</Depreciation>
        <BookValue>2151657</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>394810</OtherCostOrOtherBasis>
        <BookValue>394810</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>22072673</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>ESTIMATED DUE TO THIRD PARTIES</Description>
        <Amount>16921634</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>RESIDENTS FUNDS</Description>
        <Amount>282200</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>SUPPLEMENTAL RETIREMENT OBLIGATION</Description>
        <Amount>948379</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO RELATED PARTIES</Description>
        <Amount>261329</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>18413542</TotalOfAmounts>
      <TotalRevenue>224944163</TotalRevenue>
      <TotalExpenses>225275548</TotalExpenses>
      <ExcessOrDeficitForYear>-331385</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>501328</NetUnrealizedGLOnInvestments>
      <OtherAmount>77021</OtherAmount>
      <TotalAdjustments>578349</TotalAdjustments>
      <ExcessOrDeficitPerFS>246964</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>226685662</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>501328</NetUnrealizedGainsInvestments>
      <OtherRevenues>1298071</OtherRevenues>
      <RevenueNotRptdF990>1799399</RevenueNotRptdF990>
      <RevenueSubtotal>224886263</RevenueSubtotal>
      <InvestmentExpensesNotIncluded>57900</InvestmentExpensesNotIncluded>
      <RevenueNotRptdOnFinStmt>57900</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>224944163</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>226515719</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>1298071</OtherExpensesIncluded>
      <ExpensesNotRptdF990>1298071</ExpensesNotRptdF990>
      <ExpensesSubtotal>225217648</ExpensesSubtotal>
      <InvestmentExpensesNotIncluded2>57900</InvestmentExpensesNotIncluded2>
      <ExpensesNotRptdOnFinStmt>57900</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>225275548</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>BAHS HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2007 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XI, LINE 8 - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>ADJUSTMENT OF MINIMUM PENSION LIABILITY 77,021.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>REIMBURSEMENTS NETTED AGAINST EXPENSES 889,554. RENTAL INCOME 408,517.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>REIMBURSEMENTS NETTED AGAINST EXPENSES 889,554. RENTAL EXPENSE 408,517.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>1</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>MICHAEL S FASSLER</NamePerson>
        <BaseCompensationFilingOrg>416905</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>336214</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>152574</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>123044</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>7217</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>5818</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>576696</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>465076</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>STEPHEN B MANN</NamePerson>
        <BaseCompensationFilingOrg>240174</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>193690</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>25575</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>20625</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>10745</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>8666</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>276494</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>222981</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>CLARI GILBERT</NamePerson>
        <BaseCompensationFilingOrg>104363</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>84165</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>11022</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>8886</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2801</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>2261</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>118186</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>95312</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>IRA GREEN</NamePerson>
        <BaseCompensationFilingOrg>175194</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>141286</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>17858</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>14402</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>11037</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>8901</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>204089</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>164589</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>PAUL ROSENFELD</NamePerson>
        <BaseCompensationFilingOrg>233206</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>188070</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>1272</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>1028</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>234478</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>189098</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JOSEPH HEALY</NamePerson>
        <BaseCompensationFilingOrg>58397</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>350384</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>861</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>5168</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>59258</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>355552</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>LINDA MURRAY</NamePerson>
        <BaseCompensationFilingOrg>136404</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>108425</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>9549</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>7589</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>7263</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>5772</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>153216</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>121786</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MARY WEHRBERGER</NamePerson>
        <BaseCompensationFilingOrg>29978</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>179869</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>2098</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>12591</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>845</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>5071</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>32921</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>197531</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>PETER FRAGALE</NamePerson>
        <BaseCompensationFilingOrg>127540</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>101376</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>13483</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>10717</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>10814</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>8597</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>151837</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>120690</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SANDRA SELIKSON</NamePerson>
        <BaseCompensationFilingOrg>208769</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>14614</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>18960</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>242343</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MIKE BIALEK</NamePerson>
        <BaseCompensationFilingOrg>156610</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>52265</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>21672</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>328</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>18159</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>1779</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>196441</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>54372</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>NORMAN VESIK</NamePerson>
        <BaseCompensationFilingOrg>117865</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>93688</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>12548</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>9976</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>10923</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>8681</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>141336</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>112345</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DAVID KLEINHANZEL</NamePerson>
        <BaseCompensationFilingOrg>30228</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>181371</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>2116</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>12696</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>688</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>4125</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>33032</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>198192</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 4B</ReturnReference>
        <Explanation>MICHAEL FASSLER - $194,334</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>132906040</IssuerEIN>
        <CUSIPNumber>64971CW26</CUSIPNumber>
        <DateIssued>2003-12-23</DateIssued>
        <IssuePrice>22600000</IssuePrice>
        <DescriptionOfPurpose>TO REFINANCE AND RENOVATE</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>4060000</AmountRetired>
        <TotalProceeds>23165937</TotalProceeds>
        <AmountInReserveFund>2010427</AmountInReserveFund>
        <CapitalizedInterest>935844</CapitalizedInterest>
        <IssuanceCostsFromProceeds>452000</IssuanceCostsFromProceeds>
        <CapitalExpenditures>8474519</CapitalExpenditures>
        <OtherSpentProceeds>11293147</OtherSpentProceeds>
        <YearOfSubstCompletion>2006</YearOfSubstCompletion>
        <CurrentRefunding>0</CurrentRefunding>
        <AdvanceRefunding>1</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>0</OwningBondFinancedProperty>
        <AnyLeaseArrangements>0</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>0</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>0</AnyResearchAgreements>
        <PostIssuanceComplianceProcdrs>0</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>0</Form8038TFiled>
        <VariableRateIssue>0</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>1</GrossProceedsInvested>
        <ExceptionToRebate>0</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>MICHAEL R POTACK</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>35% ENTITY OWNED BY M. POTACK, BOARD MEMBER &amp; FAMILY</Relationship>
        <AmountOfTransaction>587890</AmountOfTransaction>
        <DescriptionOfTransaction>INDEPENDENT CONTRACTOR</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>BETHCO CORPORATION IS THE SOLE MEMBER OF BETH ABRAHAM HEALTH SERVICES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>BETHCO CORPORATION MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE RETURNS ARE BASED ON THE CERTIFIED FINANCIAL STATEMENTS, AS WELL AS INFORMATION PROVIDED IN RESPONSE TO A DETAILED QUESTIONNAIRE WITH ADDITIONAL INFORMATION NOT INCLUDED IN THE FINANCIAL STATEMENTS INCLUDING COMPENSATION AND BENEFITS FOR SENIOR MANAGEMENT, PROCEDURES FOR ESTABLISHING SUCH COMPENSATION, AND GOVERNANCE POLICIES AND PROCEDURES (CONFLICTS OF INTEREST, RECORD RETENTION AND DESTRUCTION, WHISTLEBLOWER). DRAFTS OF THE COMPLETED RETURNS ARE REVIEWED BY THE SENIOR VP FINANCE AND THE CORPORATE VP FINANCE. ANY COMMENTS ARISING FROM OUR REVIEW ARE DISCUSSED AND IF REQUIRED, CHANGES ARE MADE TO THE DRAFT. THAT DRAFT WILL BE SUBMITTED TO THE AUDIT COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE AUDIT COMMITTEE HAS COMPLETED ITS REVIEW COPIES OF THE RETURNS WILL BE PROVIDED TO ALL BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ENFORCEMENT: NEW BOARD MEMBERS AND EMPLOYEES ARE GIVEN A COPY OF THE RESPECTIVE POLICIES. EACH YEAR ALL EMPLOYEES ARE REMINDED AT THE ANNUAL CORPORATE COMPLIANCE PROGRAM TRAINING OF THE POLICY AND OF THE SANCTIONS ASSOCIATED WITH NON-COMPLIANCE. ANNUALLY, DIRECTORS OF THE BOARD AND KEY EMPLOYEES 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 BOARD AND SENIOR MANAGEMENT DISCLOSURES WHILE THE CORPORATE COMPLIANCE PROGRAM STEERING COMMITTEE REVIEWS THE DISCLOSURES OF KEY EMPLOYEES. PROCEDURES FOR MANAGING IDENTIFIED CONFLICTS: BEFORE THE BOARD OF DIRECTORS TAKES ACTION TO REVIEW OR APPROVE A CONTRACT, TRANSACTION OR COMPENSATION ARRANGEMENT INVOLVING AN ACTUAL CONFLICT OF INTEREST, THE DIRECTOR, OFFICER, OR EMPLOYEE WHO HAS THE POTENTIAL/ACTUAL CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING MUST DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OR DESIGNEE (IF APPROPRIATE) WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE AND REPORT TO THE BOARD OF DIRECTORS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. BASED ON THE INFORMATION FURNISHED BY THE DISINTERESTED PERSON OR COMMITTEE, THE BOARD OF DIRECTORS WILL MAKE A DETERMINATION OF WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR MORE REASONABLE ARRANGEMENTS FROM AN ENTITY OR PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST IS NOT REASONABLY ATTAINABLE UNDER THE CIRCUMSTANCES, THE BOARD OF DIRECTORS WILL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS' BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. A DIRECTOR WHO HAS A CONFLICT OF INTEREST MAY NOT VOTE ON THE TRANSACTION OR ARRANGEMENT AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. THE DIRECTORS' INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. THE AUDIT COMMITTEE, WHICH SHALL BE COMPOSED SOLELY OF DISINTERESTED DIRECTORS, SHALL ENSURE THAT THESE PROCEDURES ARE COMPLIED WITH, AND RECOMMEND REMOVAL OF THOSE THAT FAIL TO COMPLY WITH THE POLICY. MONITORING: CONTINUOUSLY, THROUGHOUT THE COURSE OF THE YEAR, ALL EMPLOYEES AND DIRECTORS ARE REMINDED OF THE CONFLICTS OF INTEREST POLICIES THROUGH CASES AND CONSEQUENCES DISCUSSIONS OF NON-COMPLIANCE. THIS IS DONE VIA E-MAIL, AT DIRECTORS MEETINGS, AND DURING STEERING COMMITTEE MEETINGS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>COMPENSATION OF THE CEO AND SENIOR EXECUTIVES ARE REVIEWED AND APPROVED BY A COMMITTEE OF THE BOARD. THE SERVICES OF AN INDEPENDENT COMPENSATION CONSULTANT IS USED TO DETERMINE THE APPROPRIATE COMPENSATION. THIS PROCESS INCLUDES THE UTILIZATION OF A COMPARATIVE SALARY ANALYSIS WITH COMPARABLE ORGANIZATIONS' SENIOR MANAGEMENT. THIS REVIEW WAS LAST DONE IN JUNE OF 2009.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED GAINS ON INVESTMENTS: 501,328. ADJUSTMENT OF MINIMUM PENSION LIABILITY 77,021. TOTAL TO FORM 990, PART XI, LINE 5: 578,349.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>PROCESS HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS WORKED FOR RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, PART VII</ReturnReference>
        <Explanation>STEPHEN MANN - 19.5 MICHAEL FASSLER - 19.5 CLARI GILBERT - 19.5 LINDA MURRAY - 15.5 PAUL ROSENFELD - 19.5 IRA GREEN - 19.5 MICHAEL BIALEK - 13 ERCILLIA CARELA - 2 MICHAEL R. POTACK - 8 NORMAN VESIK - 15.5 PETER FRAGALE - 15.5 JOSEPH HEALY - 30.5 DAVID KLEINHANZEL - 30 RICHARD ROSEN - 26 MARY WEHRBERGER - 30</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990 SCHEDULE R, PART V, LINES 6 &amp; 7</ReturnReference>
        <Explanation>ADMINISTRATION AND GENERAL EXPENSES ARE ALLOCATED BETWEEN THE RELATED ENTITIES BASED ON COST ALLOCATION STATISTICS USED BY THIRD PARTY PAYORS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133323765</EIN>
        <PrimaryActivities>TO SUPPORT HEALTHCARE SERVICES</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11 TYPE I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMPREHENSIVE CARE MANAGEMENT CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133600807</EIN>
        <PrimaryActivities>MANAGED CARE ENTITY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMPREHENSIVE CARE MANAGEMENT DIAGNOSTIC AND TREATMENT CENTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133631727</EIN>
        <PrimaryActivities>DIAGNOSTIC TREATMENT CENTER</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11 TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>COMPREHENSIVE CARE MANAGEMENT CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TBM HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133227442</EIN>
        <PrimaryActivities>HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BETH ABRAHAM HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133067236</EIN>
        <PrimaryActivities>HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PARK HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133566484</EIN>
        <PrimaryActivities>HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BEST CHOICE HOME HEALTH CARE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133889937</EIN>
        <PrimaryActivities>HOME CARE</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11 TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MVP HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133760575</EIN>
        <PrimaryActivities>HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>INSTITUTE FOR MUSIC &amp; NEUROLOGIC FUNCTION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133874103</EIN>
        <PrimaryActivities>MUSIC THERAPY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11 TYPE III</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SCHNURMACHER CENTER FOR REHABILITATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133482590</EIN>
        <PrimaryActivities>SKILLED NURSING FACILITY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WHF HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133891199</EIN>
        <PrimaryActivities>HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PF</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ALL THINGS RELATIVE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>133482335</EIN>
        <PrimaryActivities>MANAGE GERIATRIC CARE OF ELDERLY CLIENTS</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PF</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CNR HEALTH CARE NETWORK INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>113313588</EIN>
        <PrimaryActivities>SUPPORTS HEALTHCARE SERVICES</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11 TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CENTER FOR NURSING AND REHABILITATION INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>112289702</EIN>
        <PrimaryActivities>SKILLED NURSING FACILITY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>CNR HEALTH CARE NETWORK</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BETH ABRAHAM - CNR FOUNDATION INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>113284763</EIN>
        <PrimaryActivities>FUNDRAISING</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CNR HOUSING DEVELOPMENT FUND CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>061633495</EIN>
        <PrimaryActivities>HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PF</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>CNR HEALTH CARE NETWORK</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PROSPECT HOME CARE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>113282805</EIN>
        <PrimaryActivities>HOME CARE</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PF</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>CNR HEALTH CARE NETWORK</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PROSPECT HOME ATTENDANT SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>311627348</EIN>
        <PrimaryActivities>HOME CARE</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PROSPECT HOME CARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MARGARET TIETZ NURSING AND REHABILITATION CENTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>136266115</EIN>
        <PrimaryActivities>SKILLED NURSING FACILITY &amp; DAYCARE</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BETHCO CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MTC SENIOR HOUSING INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>300195220</EIN>
        <PrimaryActivities>DEVELOPMENT OF A CONTINUING CARE RETIREMENT FACILITY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PF</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>MARGARET TIETZ NURSING AND REHABILITATION CENTER</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BETH ABRAHAM MANAGEMENT SOLUTIONS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>612 ALLERTON AVE</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10467</ZIPCode>
        </AddressUS>
        <EIN>134128549</EIN>
        <PrimaryActivity>TO MANAGE NURSING FACILITIES UNDER RECEIVERSHIP</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>1</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BEST CHOICE HOME HEALTH CARE</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>4230474</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>COMPREHENSIVE CARE MANAGEMENT CORPORATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>174729162</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>COMPREHENSIVE CARE MANAGEMENT CORPORATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>I</TransactionType>
        <AmountInvolved>408517</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>CENTER FOR NURSING AND REHABILITATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>121787</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>INSTITUTE FOR MUSIC AND NEUROLOGIC FUNCTION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>497760</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SEE SCHEDULE O</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>878321</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SEE SCHEDULE O</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>1067687</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>CCM DIAGNOSTIC AND TREATMENT CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>117911</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>