﻿<?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>2012-08-15T13:30:57-05:00</Timestamp>
    <TaxPeriodEndDate>2011-09-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MOSS ADAMS LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3121 WEST MARCH LANE SUITE 100</AddressLine1>
        <City>STOCKTON</City>
        <State>CA</State>
        <ZIPCode>952192303</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>750891470</EIN>
      <Name>
        <BusinessNameLine1>THE CUMBERLAND REST INC</BusinessNameLine1>
      </Name>
      <NameControl>CUMB</NameControl>
      <Phone>8887246424</Phone>
      <USAddress>
        <AddressLine1>1600 TEXAS ST</AddressLine1>
        <City>FORT WORTH</City>
        <State>TX</State>
        <ZIPCode>761023434</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BRIAN MCLEMORE</Name>
      <Title>CEO</Title>
      <Phone>8887246424</Phone>
      <DateSigned>2012-08-14</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>TRACY S PAGLIA</Name>
      <Phone>2099556100</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <AddressChange>X</AddressChange>
      <NameOfPrincipalOfficerPerson>DOUG WILSON</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
        <City>MEDFORD</City>
        <State>OR</State>
        <ZIPCode>97504</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>44263503</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.RETIREMENT.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1943</YearFormation>
      <StateLegalDomicile>TX</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE COMPREHENSIVE CARE AND HOUSING FOR THE ELDERLY.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>216</TotalNbrEmployees>
      <TotalNbrVolunteers>12</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>7789</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>16572145</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>17444437</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>335610</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>2994784</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>145832</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>16907755</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>20592842</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>5626363</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>6305324</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>12021400</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>12386307</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>17647763</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>18691631</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-740008</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>1901211</RevenuesLessExpensesCY>
      <TotalAssetsBOY>95337346</TotalAssetsBOY>
      <TotalAssetsEOY>100613772</TotalAssetsEOY>
      <TotalLiabilitiesBOY>95850841</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>97747519</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-513495</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2866253</NetAssetsOrFundBalancesEOY>
      <MissionDescription>NONE</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>15583931</Expense>
      <Grants>0</Grants>
      <Revenue>17444437</Revenue>
      <Description>CUMBERLAND REST, INC. IS A CONTINUING CARE RETIREMENT COMMUNITY, DEDICATED TO ENHANCING OUR RESIDENTS QUALITY OF LIFE IN A STIMULATING, SECURE ENVIRONMENT. WE PROVIDE HIGH-QUALITY SERVICES INCLUDING HOUSING, NUTRITIOUS MEALS, NURSING, HOUSEKEEPING, MAINTENANCE, AND OTHER SUPPORT TO THOSE WE SERVE. OUR LEVELS OF SERVICE INCLUDE INDEPENDENT LIVING, ASSISTED LIVING, AND SKILLED NURSING.</Description>
      <TotalProgramServiceExpense>15583931</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc1039600001">0</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="RetDoc1039600001">1</LobbyingActivities>
      <SubjectToProxyTax referenceDocumentId="RetDoc1039600001">0</SubjectToProxyTax>
      <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>0</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="RetDoc1053100001">1</TaxExemptBonds>
      <InvestTaxExemptBonds>0</InvestTaxExemptBonds>
      <EscrowAccount>0</EscrowAccount>
      <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>49</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>216</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>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>1</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>1</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>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>SHERI DRESSLER</NamePerson>
        <TelephoneNumber>5418577644</TelephoneNumber>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <InfoInScheduleOPartVII>X</InfoInScheduleOPartVII>
      <Form990PartVIISectionA>
        <NamePerson>DOUG WILSON</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JIM WHITTON</NamePerson>
        <Title>VICE CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GRETCHEN SMITH</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL HYATT</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALLAN BARR</NamePerson>
        <Title>PAST CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LARRY ANFIN</NamePerson>
        <Title>DIRECTOR (THROUGH 5/11)</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JIM AUSTIN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONALD MILLS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FREDDY JONES</NamePerson>
        <Title>DIRECTOR (THROUGH 2/11)</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CARLELA VOGEL</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>REV KARL TRAVIS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HARRY E KNIGHT</NamePerson>
        <Title>DIRECTOR (THROUGH 11/10)</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>3000</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LEE PATTERSON</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>104164</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22607</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>104164</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>3000</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>22607</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>LONE STAR CLASSIC CONSTRUCTION</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>3750 KELLY ROAD</AddressLine1>
            <City>ALEDO</City>
            <State>TX</State>
            <ZIPCode>76008</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSTRUCTION</DescriptionOfServices>
        <Compensation>1447612</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>PACIFIC RETIREMENT SERVICES</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
            <City>MEDFORD</City>
            <State>OR</State>
            <ZIPCode>97504</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>MANAGEMENT SERVICES</DescriptionOfServices>
        <Compensation>1260530</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>EBMS INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO BOX 1400</AddressLine1>
            <City>PORTLAND</City>
            <State>OR</State>
            <ZIPCode>97207</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>EMPLOYEE BENEFITS</DescriptionOfServices>
        <Compensation>756756</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>CONSONUS REHAB</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO BOX 4800</AddressLine1>
            <City>PORTLAND</City>
            <State>OR</State>
            <ZIPCode>97208</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>THERAPY</DescriptionOfServices>
        <Compensation>477861</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>DB CONSTRUCTORS INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>2400 GREAT SOUTHWEST PARKWAY</AddressLine1>
            <City>FORT WORTH</City>
            <State>TX</State>
            <ZIPCode>76106</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSTRUCTION</DescriptionOfServices>
        <Compensation>277422</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>8</NumberOfContractorsGT100K>
      <AllOtherContributions>7789</AllOtherContributions>
      <TotalContributions>7789</TotalContributions>
      <ProgramServiceRevenue>
        <Description>SERVICE FEES</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>10270326</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>10270326</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>HEALTH CENTER REVENUE</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>3506978</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3506978</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>ENTRANCE FEES</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>3132158</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3132158</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>DINING REVENUE</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>201474</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>201474</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>LEVEL OF CARE SVCS</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>149118</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>149118</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>184383</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>184383</RelatedOrExemptFunctionIncome>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>17444437</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>659265</TotalRevenueColumn>
        <ExclusionAmount>659265</ExclusionAmount>
      </InvestmentIncome>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>145832</TotalRevenueColumn>
        <ExclusionAmount>145832</ExclusionAmount>
      </RoyaltiesRevenue>
      <GrossAmountSalesAssets>
        <Securities>26004269</Securities>
        <Other>1911</Other>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>23452382</Securities>
        <Other>218279</Other>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>2551887</Securities>
        <Other>-216368</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>2335519</TotalRevenueColumn>
        <ExclusionAmount>2335519</ExclusionAmount>
      </NetGainOrLossInvestments>
      <TotalRevenue>
        <TotalRevenueColumn>20592842</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>17444437</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>3140616</ExclusionAmount>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>4907648</Total>
        <ProgramServices>4174093</ProgramServices>
        <ManagementAndGeneral>733555</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>135856</Total>
        <ProgramServices>87214</ProgramServices>
        <ManagementAndGeneral>48642</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>891577</Total>
        <ProgramServices>757586</ProgramServices>
        <ManagementAndGeneral>133991</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>370243</Total>
        <ProgramServices>316434</ProgramServices>
        <ManagementAndGeneral>53809</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>1055046</Total>
        <ManagementAndGeneral>1055046</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>239665</Total>
        <ManagementAndGeneral>239665</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>146451</Total>
        <ManagementAndGeneral>146451</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesInvstMgmntFees>
        <Total>50696</Total>
        <ManagementAndGeneral>50696</ManagementAndGeneral>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>1988</Total>
        <ManagementAndGeneral>1988</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>265840</Total>
        <ProgramServices>3345</ProgramServices>
        <ManagementAndGeneral>262495</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>304689</Total>
        <ProgramServices>232042</ProgramServices>
        <ManagementAndGeneral>72647</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>110473</Total>
        <ManagementAndGeneral>110473</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>1603434</Total>
        <ProgramServices>1603434</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>49043</Total>
        <ProgramServices>13576</ProgramServices>
        <ManagementAndGeneral>35467</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>18769</Total>
        <ProgramServices>10011</ProgramServices>
        <ManagementAndGeneral>8758</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>2710519</Total>
        <ProgramServices>2710519</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>3537843</Total>
        <ProgramServices>3537843</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>224223</Total>
        <ProgramServices>224223</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>DIETARY EXPENSES</Description>
        <Total>781961</Total>
        <ProgramServices>781961</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HEALTH CENTER EXPENSES</Description>
        <Total>661646</Total>
        <ProgramServices>661646</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONTRACT SERVICES</Description>
        <Total>349883</Total>
        <ProgramServices>280571</ProgramServices>
        <ManagementAndGeneral>69312</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FACILITY SERVICE EXPENS</Description>
        <Total>268524</Total>
        <ProgramServices>189433</ProgramServices>
        <ManagementAndGeneral>79091</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PROGRAM FUND EXPENSES</Description>
        <Total>5614</Total>
        <ManagementAndGeneral>5614</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>18691631</Total>
        <ProgramServices>15583931</ProgramServices>
        <ManagementAndGeneral>3107700</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2823215</BOY>
        <EOY>2770051</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>418674</BOY>
        <EOY>1708497</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>389479</BOY>
        <EOY>228959</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>39730</BOY>
        <EOY>41676</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>143474</BOY>
        <EOY>167268</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>88792143</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>32398755</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>58155482</BOY>
        <EOY>56393388</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>27342840</BOY>
        <EOY>30048881</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>6024452</BOY>
        <EOY>9255052</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>95337346</BOY>
        <EOY>100613772</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1841857</BOY>
        <EOY>2257749</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>40542532</BOY>
        <EOY>42995868</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>47610000</BOY>
        <EOY>46675000</EOY>
      </TaxExemptBondLiabilities>
      <OtherLiabilities>
        <BOY>5856452</BOY>
        <EOY>5818902</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>95850841</BOY>
        <EOY>97747519</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-9014530</BOY>
        <EOY>-9352774</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>4850179</BOY>
        <EOY>7084937</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>3650856</BOY>
        <EOY>5134090</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-513495</BOY>
        <EOY>2866253</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>95337346</BOY>
        <EOY>100613772</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>1901211</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>1478537</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>1960</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3270</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2016</CurrentTaxYearMinus2Years>
        <CurrentTaxYear>7789</CurrentTaxYear>
        <Total>15035</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>11957794</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>13735929</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14372299</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>16572145</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>17444437</CurrentTaxYear>
        <Total>74082604</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>11959754</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>13739199</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14374315</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>16572145</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>17452226</CurrentTaxYear>
        <Total>74097639</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>74097639</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>442322</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>637217</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>254467</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>637846</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>805097</CurrentTaxYear>
        <Total>2776949</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>442322</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>637217</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>254467</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>637846</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>805097</CurrentTaxYear>
        <Total>2776949</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>12402076</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14376416</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14628782</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>17209991</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18257323</CurrentTaxYear>
        <Total>76874588</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.96390</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.97090</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.03610</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.02910</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="RetDoc1039600001">
      <TotalLobbyingExpenditures>
        <FilingOrganizationsTotals>0</FilingOrganizationsTotals>
      </TotalLobbyingExpenditures>
      <OtherExemptPurposeExpenditures>
        <FilingOrganizationsTotals>18691631</FilingOrganizationsTotals>
      </OtherExemptPurposeExpenditures>
      <TotalExemptPurposeExpenditures>
        <FilingOrganizationsTotals>18691631</FilingOrganizationsTotals>
      </TotalExemptPurposeExpenditures>
      <LobbyingNontaxableAmount>
        <FilingOrganizationsTotals>1000000</FilingOrganizationsTotals>
      </LobbyingNontaxableAmount>
      <GrassrootsNontaxableAmount>
        <FilingOrganizationsTotals>250000</FilingOrganizationsTotals>
      </GrassrootsNontaxableAmount>
      <TotLobbyingGrassrootMinusNonTx>
        <FilingOrganizationsTotals>0</FilingOrganizationsTotals>
      </TotLobbyingGrassrootMinusNonTx>
      <TotLobbyExpendMnsLobbyingNontx>
        <FilingOrganizationsTotals>0</FilingOrganizationsTotals>
      </TotLobbyExpendMnsLobbyingNontx>
      <LobbyingNontaxableAmount2>
        <CurrentYear>1000000</CurrentYear>
        <Total>1000000</Total>
      </LobbyingNontaxableAmount2>
      <LobbyingCeilingAmount>1500000</LobbyingCeilingAmount>
      <GrassrootsNontaxableAmount2>
        <CurrentYear>250000</CurrentYear>
        <Total>250000</Total>
      </GrassrootsNontaxableAmount2>
      <GrassrootsCeilingAmount>375000</GrassrootsCeilingAmount>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <OtherCostOrOtherBasis>703023</OtherCostOrOtherBasis>
        <BookValue>703023</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>77474600</OtherCostOrOtherBasis>
        <Depreciation>28474944</Depreciation>
        <BookValue>48999656</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>9588051</OtherCostOrOtherBasis>
        <Depreciation>3545260</Depreciation>
        <BookValue>6042791</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>1026469</OtherCostOrOtherBasis>
        <Depreciation>378551</Depreciation>
        <BookValue>647918</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>56393388</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>BOND ISSUE COSTS</Description>
        <BookValue>1056005</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>INTEREST IN NET ASSETS OF TRINITY TERRACE FOUNDATION</Description>
        <BookValue>27952</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>OIL AND GAS MINERAL RIGHTS</Description>
        <BookValue>8171095</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>9255052</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>REFUNDABLE DEPOSITS</Description>
        <Amount>287520</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>SWAP AGREEMENT</Description>
        <Amount>5436326</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO AFFILIATES</Description>
        <Amount>95056</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>5818902</TotalOfAmounts>
      <TotalRevenue>20592842</TotalRevenue>
      <TotalExpenses>18691631</TotalExpenses>
      <ExcessOrDeficitForYear>1901211</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>-2913655</NetUnrealizedGLOnInvestments>
      <OtherAmount>4392192</OtherAmount>
      <TotalAdjustments>1478537</TotalAdjustments>
      <ExcessOrDeficitPerFS>3379748</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>22237052</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>-2913655</NetUnrealizedGainsInvestments>
      <OtherRevenues>4608561</OtherRevenues>
      <RevenueNotRptdF990>1694906</RevenueNotRptdF990>
      <RevenueSubtotal>20542146</RevenueSubtotal>
      <InvestmentExpensesNotIncluded>50696</InvestmentExpensesNotIncluded>
      <RevenueNotRptdOnFinStmt>50696</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>20592842</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>18857303</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>216368</OtherExpensesIncluded>
      <ExpensesNotRptdF990>216368</ExpensesNotRptdF990>
      <ExpensesSubtotal>18640935</ExpensesSubtotal>
      <InvestmentExpensesNotIncluded2>50696</InvestmentExpensesNotIncluded2>
      <ExpensesNotRptdOnFinStmt>50696</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>18691631</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSE. AT SEPTEMBER 30, 2011 AND 2010, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XI, LINE 8 - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>SWAP LOSS -83,132. CHANGE IN INTEREST IN NET ASSETS OF TRINITY FOUNDATION 7,872. CHANGE IN FAIR VALUE OF SPLIT INTEREST TRUST 4,467,452.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>SWAP LOSS -83,133. CHANGE IN INTEREST OF NET ASSETS 7,872. CHANGE IN FAIR VALUE OF SPLIT INTEREST TRUST 4,467,454. LOSS ON DISPOSAL OF ASSETS 216,368.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>LOSS ON DISPOSAL OF ASSETS 216,368.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>TARRANT COUNTY HEALTH FACILITIES DEVELOPMENT</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>751881060</IssuerEIN>
        <CUSIPNumber>87638LCJ3</CUSIPNumber>
        <DateIssued>2006-12-07</DateIssued>
        <IssuePrice>55000000</IssuePrice>
        <DescriptionOfPurpose>EXPANSION AND RENOVATION OF FACILITY</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>8325000</AmountRetired>
        <TotalProceeds>58376812</TotalProceeds>
        <CapitalizedInterest>2044429</CapitalizedInterest>
        <IssuanceCostsFromProceeds>1051721</IssuanceCostsFromProceeds>
        <CreditEnhancement>1827547</CreditEnhancement>
        <WorkingCapitalExpenditures>1043462</WorkingCapitalExpenditures>
        <CapitalExpenditures>49822199</CapitalExpenditures>
        <OtherSpentProceeds>2587453</OtherSpentProceeds>
        <YearOfSubstCompletion>2008</YearOfSubstCompletion>
        <CurrentRefunding>0</CurrentRefunding>
        <AdvanceRefunding>0</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>0</OwningBondFinancedProperty>
        <AnyLeaseArrangements>1</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>1</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>0</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>1</BondCounselRoutinelyEngaged>
        <PrcntgePrvtBusinessUseByOthers>0.00100</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00100</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>1</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>1</Form8038TFiled>
        <VariableRateIssue>1</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>1</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>MORGAN STANLEY</BusinessNameLine1>
        </NameOfHedgeProvider>
        <TermOfHedge>29.600000000000</TermOfHedge>
        <SuperintegratedHedge>0</SuperintegratedHedge>
        <HedgeTerminated>0</HedgeTerminated>
        <GrossProceedsInvestedInGIC>1</GrossProceedsInvestedInGIC>
        <NameOfGICProvider>
          <BusinessNameLine1>PALLAS CAPITAL CORP</BusinessNameLine1>
        </NameOfGICProvider>
        <TermOfGIC>1.900000000000</TermOfGIC>
        <RegulatorySafeHarborSatisfied>0</RegulatorySafeHarborSatisfied>
        <GrossProceedsInvested>1</GrossProceedsInvested>
        <ExceptionToRebate>0</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 3</Identifier>
        <Explanation>THE CUMBERLAND REST, INC. (AKA TRINITY TERRACE) BOARD DELEGATES MANAGEMENT TO PACIFIC RETIREMENT SERVICES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>THE CUMBERLAND REST, INC. (AKA TRINITY TERRACE) HAS ONE MEMBER, PACIFIC RETIREMENT SERVICES, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>PACIFIC RETIREMENT SERVICES, INC. HAS THE AUTHORITY TO ELECT ALL DIRECTORS FROM NOMINEES SELECTED BY THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7B</Identifier>
        <Explanation>SOME DECISIONS OF THE BOARD ARE SUBJECT TO APPROVAL BY PACIFIC RETIREMENT SERVICES, AS OUTLINED IN ARTICLE III, SECTION 2 OF THE BYLAWS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE FORM 990 IS REVIEWED BY THE CONTROLLER AND THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ARE SENT TO ALL BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY. THERE ARE TWO POLICIES RELATED TO CONFLICTS OF INTEREST: 1) BOARD OF DIRECTORS; 2) KEY EMPLOYEES, WHICH IDENTIFY THE PURPOSE, DEFINITIONS, AND PROCEDURES. IF A CONFLICT IS SELF-IDENTIFIED BY A BOARD MEMBER OR KEY EMPLOYEE IN THE QUESTIONNAIRE AND/OR MEETING, PROCEDURES ARE FOLLOWED AND DOCUMENTED ACCORDING TO THE POLICY. THE VP OF HUMAN RESOURCES PROVIDED SALARY STUDIES FROM THE FOLLOWING RESOURCES TO THE COMMITTEE RELATIVE TO EXECUTIVE DIRECTOR COMPENSATION: SALARY.COM, PAYSCALE.COM, 990 REVIEW (LIKE SIZE ORGANIZATIONS), CEMO (CHIEF EXECUTIVE OFFICERS OF MULTI-FACILITY ORGANIZATIONS) SALARY STUDY RESULTS, AND INDUSTRY STATE ASSOCIATION SALARY STUDY RESULTS BASED ON GEOGRAPHICAL LOCATION. THE RECOMMENDATION FOR BASE COMPENSATION AND BONUS ARE PROVIDED BY THE ED'S DIRECT SUPERVISOR (COO OR VP OF OPERATIONS).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>A COMPENSATION COMMITTEE OF THE PRS BOARD EXISTS TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR OF EACH COMMUNITY. THIS COMMITTEE IS COMPRISED OF THE OFFICERS OF THE PRS BOARD OF DIRECTORS. THE COMMITTEE HAS A CHARTER THAT OUTLINES ITS DUTIES AND RESPONSIBILITIES. IT ALSO HAS AGENDA ELEMENTS THAT DESCRIBE THE ACTIVITIES THAT THE COMMITTEE UNDERTAKES DURING THE YEAR. THE VP OF HUMAN RESOURCES PROVIDED SALARY STUDIES FROM THE FOLLOWING RESOURCES TO THE COMMITTEE RELATIVE TO EXECUTIVE DIRECTOR COMPENSATION: SALARY.COM, PAYSCALE.COM, 990 REVIEW (LIKE SIZE ORGANIZATIONS), CEMO (CHIEF EXECUTIVE OFFICERS OF MULTI-FACILITY ORGANIZATIONS) SALARY STUDY RESULTS, AND INDUSTRY STATE ASSOCIATION SALARY STUDY RESULTS BASED ON GEOGRAPHICAL LOCATION. THE RECOMMENDATION FOR BASE COMPENSATION AND BONUS ARE PROVIDED BY THE ED'S DIRECT SUPERVISOR (COO OR VP OF OPERATIONS).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ALL REQUESTS GO THROUGH THE CORPORATE COUNSEL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS:</Identifier>
        <ReturnReference>PART VII, SECTION A:</ReturnReference>
        <Explanation>- LEE PATTERSON DEVOTES 40 HOURS PER WEEK TO PACIFIC RETIREMENT SERVICES. - HARRY E. KNIGHT DEVOTES 1 HOUR PER WEEK EACH TO PACIFIC RETIREMENT SERVICES, ROGUE VALLEY MANOR, AND UNIVERSITY RETIREMENT COMMUNITY AT DAVIS. - DOUG WILSON, GRETCHEN SMITH, ALLAN BARR, LARRY ANFIN, AND CARLELA VOGEL DEVOTE 1 HOUR PER WEEK TO TRINITY TERRACE FOUNDATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED LOSSES ON INVESTMENTS: -2,913,655. SWAP LOSS -83,132. CHANGE IN INTEREST IN NET ASSETS OF TRINITY FOUNDATION 7,872. CHANGE IN FAIR VALUE OF SPLIT INTEREST TRUST 4,467,452. TOTAL TO FORM 990, PART XI, LINE 5: 1,478,537.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>931067253</EIN>
        <PrimaryActivities>SUPPORTING ORGANIZATION</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11C, III-FI</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ROGUE VALLEY MANOR</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930453216</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CASCADE MANOR INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930557803</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>UNIVERSITY RETIREMENT COMMUNITY AT DAVIS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>931179254</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HOLLADAY PARK PLAZA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930513697</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CAPITOL LAKES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>391412320</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>WI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ROGUE VALLEY MANOR FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930712867</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>UNIVERSITY RETIREMENT COMMUNITY AT DAVIS FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>931301816</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TRINITY TERRACE FOUNDATION INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>912162130</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>TX</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HOLLADAY PARK PLAZA FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>264529118</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MIRABELLA WASHINGTON FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>450574348</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>WA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CASCADE MANOR FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>931330100</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CAPITOL LAKES FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>383781089</EIN>
        <PrimaryActivities>PUBLIC FOUNDATION</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MIRABELLA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>342030255</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>WA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MIRABELLA AT SOUTH WATERFRONT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>711016384</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MIRABELLA SAN FRANCISCO BAY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>200428927</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM COMMUNITY SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930892261</EIN>
        <PrimaryActivities>COMM SRVCS</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930864466</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM ASHLAND HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930942933</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM GRANTS PASS HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943136037</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM ROSEBURG HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943179782</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM MYRTLE CREEK HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943162074</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM BEND HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943163349</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM EAGLE POINT HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943191447</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM KLAMATH FALLS HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943196455</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM MEDFORD II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943212537</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM LIVELY OAKS HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943194409</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM REEDSPORT HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943212538</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM YREKA HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943212540</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM EUGENE HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943247154</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM FORT WORTH I HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311520436</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>TX</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM BEND II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>943260016</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM FORT WORTH II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311587415</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>TX</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM MEDFORD III HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311587418</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM ROSEBURG II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311587420</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM GRANTS PASS II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311662259</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM DAVIS HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311662208</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM MYRTLE CREEK II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311715321</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM PORTLAND HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>311780332</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM PORTLAND II HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>300037898</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM CENTRAL POINT HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>300315618</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RVM MANSFIELD HOUSING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>900292647</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>TX</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CORBINTON RETIREMENT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>262987036</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>NC</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MIRABELLA MARIN</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>263800433</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MIRABELLA AT MORRISON</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>271016196</EIN>
        <PrimaryActivities>SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>NC</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>PACIFIC RETIREMENT SERVICES INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HOLLADAY PARK PLAZA ENDOWMENT FUND</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>930776291</EIN>
        <PrimaryActivities>ASSISTANCE TRUST</PrimaryActivities>
        <LegalDomicileState>OR</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HOLLADAY PARK PLAZA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CREST PARK INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>931169683</EIN>
        <PrimaryActivity>HOTEL</PrimaryActivity>
        <LegalDomicileState>OR</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RETIREMENT SERVICES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>931328250</EIN>
        <PrimaryActivity>MANAGEMENT COMPANY</PrimaryActivity>
        <LegalDomicileState>OR</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PRS SCHOOL OF AGING SERVICES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>965 ELLENDALE DRIVE</AddressLine1>
          <City>MEDFORD</City>
          <State>OR</State>
          <ZIPCode>97504</ZIPCode>
        </AddressUS>
        <EIN>262477424</EIN>
        <PrimaryActivity>SCHOOL</PrimaryActivity>
        <LegalDomicileState>OR</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </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>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>