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        <Explanation>THE ENTITY IS ORGANIZED FOR EXEMPT CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING THE PROVISION OF GENERAL OPERATIONAL SERVICES TO THE ENTITIES OF THE WESTMINSTER RETIREMENT COMMUNITIES, INC. (WRC) AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC. (PRC). ALL OF THE ENTITIES OF WRC AND PRC ARE EXEMPT UNDER IRC SECTION 501(C)(3). THE ORGANIZATION PROVIDES CERTAIN FINANCIAL AND OPERATIONAL MANAGEMENT SERVICES TO THE ENTITIES OF WRC AND PRC.</Explanation>
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      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
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      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>WESTMINSTER RETIREMENT COMMUNITIES, INC. MAY ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS.</Explanation>
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        <Explanation>WESTMINSTER RETIREMENT COMMUNITIES, INC. MUST APPROVE DISSOLUTION OF THE ORGANIZATION, SALE OF SUBSTANTIAL ASSETS, NEW BOARD MEMBERS OR REPLACEMENT OF THE MANAGEMENT COMPANY.</Explanation>
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      <GeneralExplanation>
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        <Explanation>SEE BELOW.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
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        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</Explanation>
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      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>FORM 990, PART VII</ReturnReference>
        <Explanation>AVERAGE HOURS PER WEEK ARE SHARED BETWEEN THE RELATED ORGANIZATIONS OF WESTMINSTER RETIREMENT COMMUNITIES, INC. AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC.</Explanation>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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    </IRS990ScheduleR>
  </ReturnData>
</Return>