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<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-07-05T22:53:10-05:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>RODNEY L DOWNING CPA PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 177</AddressLine1>
        <City>ASH FLAT</City>
        <State>AR</State>
        <ZIPCode>72513</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>710337176</EIN>
      <Name>
        <BusinessNameLine1>SHARP NURSING HOME INC</BusinessNameLine1>
      </Name>
      <NameControl>SHAR</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 177</AddressLine1>
        <City>ASH FLAT</City>
        <State>AR</State>
        <ZIPCode>72513</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RODNEY DOWNING</Name>
      <Title>AGENT</Title>
      <Phone>8709942272</Phone>
      <DateSigned>2012-07-05</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RODNEY L DOWNING CPA</Name>
      <Phone>8709942272</Phone>
      <DatePrepared>2012-07-05</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="14">
    <IRS990EZ documentId="990EZ">
      <TerminatedReturn>X</TerminatedReturn>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>23</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <InvestmentIncome>23</InvestmentIncome>
      <TotalRevenue>23</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>9975</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>959</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>565</OtherExpensesTotal>
      <TotalExpenses>11499</TotalExpenses>
      <ExcessOrDeficitForYear>-11476</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>11476</NetAssetsOrFundBalancesBOY>
      <CashSavingsAndInvestments>
        <BOY>11476</BOY>
        <EOY>0</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>11476</BOY>
        <EOY>0</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>11476</BOY>
        <EOY>0</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>PROVIDE LONG TERM CARE NURSING</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PREVIOUSLY OPERATED AS NURSING HOME DISCONTINUED SERVICES IN MARCH 2006 THESE REVENUE EXPENSES ARE RELATED TO THIS PURPOSE PLAN TO DISSOLVE AS SOON AS LEGAL MATTERS RESOLVED</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>DONATED 9975 BY GIVING 475 TO EACH OF THE 21 LOCAL NONPROFITS FIRE DEPTS WITHIN SHARP COUNTY</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>9975</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>9975</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA01">ROBERT HUTCHINSON</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 1</AddressLine1>
          <City>EVENING SHADE</City>
          <State>AR</State>
          <ZIPCode>72532</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA02">MA GRADDY</PersonName>
        <AddressUS>
          <AddressLine1>RT 1 BOX 28</AddressLine1>
          <City>EVENING SHADE</City>
          <State>AR</State>
          <ZIPCode>72532</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA03">LINDA BAILEY</PersonName>
        <AddressUS>
          <AddressLine1>3749 HWY 167</AddressLine1>
          <City>ASH FLAT</City>
          <State>AR</State>
          <ZIPCode>72513</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA04">GWEN BATTLES</PersonName>
        <AddressUS>
          <AddressLine1>406 HWY 58</AddressLine1>
          <City>CAVE CITY</City>
          <State>AR</State>
          <ZIPCode>72521</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA05">PHILLIP JOHNSON</PersonName>
        <AddressUS>
          <AddressLine1>RT 1 BOX 342</AddressLine1>
          <City>SIDNEY</City>
          <State>AR</State>
          <ZIPCode>72577</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA06">DELORIS LINDSEY</PersonName>
        <AddressUS>
          <AddressLine1>40 ENID DR</AddressLine1>
          <City>CHEROKEE VILLAGE</City>
          <State>AR</State>
          <ZIPCode>72529</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA07">DALE MURPHY</PersonName>
        <AddressUS>
          <AddressLine1>1600 ARK 354</AddressLine1>
          <City>HARDY</City>
          <State>AR</State>
          <ZIPCode>72542</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA08">DARRELL PARSLEY</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 63</AddressLine1>
          <City>POUGHKEEPSIE</City>
          <State>AR</State>
          <ZIPCode>72569</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA09">GERALD PROVENCE</PersonName>
        <AddressUS>
          <AddressLine1>419 MATLOCK RD</AddressLine1>
          <City>CAVE CITY</City>
          <State>AR</State>
          <ZIPCode>72521</ZIPCode>
        </AddressUS>
        <Title>BOARDMEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="STMA10">BOBBY HIGGENBOTTOM</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 484</AddressLine1>
          <City>HARDY</City>
          <State>AR</State>
          <ZIPCode>72542</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentId="990N">true</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>AR</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>RODNEY L DOWNING CPA</NamePerson>
        <AddressUS>
          <AddressLine1>971 HWY 62412</AddressLine1>
          <City>ASH FLAT</City>
          <State>AR</State>
          <ZIPCode>72513</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8709942272</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool referenceDocumentId="990E">false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>true</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>1</CurrentTaxYearMinus4Years>
        <Total>1</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>1</CurrentTaxYearMinus4Years>
        <Total>1</Total>
      </Total509>
      <PublicSupportTotal509>1</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>2846</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2265</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2259</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>55</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23</CurrentTaxYear>
        <Total>7448</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>2846</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2265</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2259</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>55</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23</CurrentTaxYear>
        <Total>7448</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>2847</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2265</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2259</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>55</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23</CurrentTaxYear>
        <Total>7449</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.00010</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.25940</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.99990</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.74060</PriorYrInvestIncomePercentage>
      <PrivateFoundation509>X</PrivateFoundation509>
    </IRS990ScheduleA>
    <IRS990ScheduleN documentId="990N">
      <DirectorOfSuccessor>false</DirectorOfSuccessor>
      <EmployeeOfSuccessor>false</EmployeeOfSuccessor>
      <OwnerOfSuccessor>false</OwnerOfSuccessor>
      <ReceiveCompensation>false</ReceiveCompensation>
      <AssetsDistributed>true</AssetsDistributed>
      <RequiredToNotifyAG>false</RequiredToNotifyAG>
      <LiabilitiesPaid>true</LiabilitiesPaid>
      <BondsOutstanding>false</BondsOutstanding>
      <BondLiabilitiesDischarged>false</BondLiabilitiesDischarged>
      <DirectorOfSuccessor2>false</DirectorOfSuccessor2>
      <EmployeeOfSuccessor2>false</EmployeeOfSuccessor2>
      <OwnerOfSuccessor2>false</OwnerOfSuccessor2>
      <ReceiveCompensation2>false</ReceiveCompensation2>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. List of grants and similar amounts paid (Part I, line 10)</Identifier>
        <Explanation>ACTIVITY 21 RECEIPIANTS OF 47500 EACH RELATIONSHIP NONE AMOUNT 9975</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>DESCRIPTION AMOUNT OFFICE EXPENSE 380 BANK SERVICE FEES 45 BOARD MEMBER EXPENSE 140</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="STMA01">
      <Compensation>
        <PersonName>ROBERT HUTCHINSON</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA02">
      <Compensation>
        <PersonName>MA GRADDY</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA03">
      <Compensation>
        <PersonName>LINDA BAILEY</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA04">
      <Compensation>
        <PersonName>GWEN BATTLES</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA05">
      <Compensation>
        <PersonName>PHILLIP JOHNSON</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA06">
      <Compensation>
        <PersonName>DELORIS LINDSEY</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA07">
      <Compensation>
        <PersonName>DALE MURPHY</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA08">
      <Compensation>
        <PersonName>DARRELL PARSLEY</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA09">
      <Compensation>
        <PersonName>GERALD PROVENCE</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
    <CompensationExplanation documentId="STMA10">
      <Compensation>
        <PersonName>BOBBY HIGGENBOTTOM</PersonName>
        <Explanation>NO OFFICER OF THE CORPORATION IS COMPENSATED</Explanation>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>