﻿<?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="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-11T14:01:01-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>161375790</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DEJOY KNAUF &amp; BLOOD LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>39 STATE STREET SUITE 600</AddressLine1>
        <City>ROCHESTER</City>
        <State>NY</State>
        <ZIPCode>14614</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>161492194</EIN>
      <Name>
        <BusinessNameLine1>CENTER PROPERTIES OF ROCHESTER INC</BusinessNameLine1>
      </Name>
      <NameControl>CENT</NameControl>
      <Phone>5854424100</Phone>
      <USAddress>
        <AddressLine1>1000 ELMWOOD AVENUE NO 300</AddressLine1>
        <City>ROCHESTER</City>
        <State>NY</State>
        <ZIPCode>146203098</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DANIEL M MEYERS</Name>
      <Title>VICE CHAIR</Title>
      <Phone>5854424100</Phone>
      <DateSigned>2012-05-10</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>TIMOTHY P THANEY CPA</Name>
      <PTIN>P01231250</PTIN>
      <Phone>5855461840</Phone>
      <DatePrepared>2012-05-10</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>DANIEL M MEYERS</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1000 ELMWOOD AVENUE</AddressLine1>
        <City>ROCHESTER</City>
        <State>NY</State>
        <ZIPCode>14620</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>134206</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.ALSIGL.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1995</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>TO ACQUIRE, LEASE AND MANAGE REAL ESTATE PROPERTIES FOR NOT-FOR-PROFIT ORGANIZATIONS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>4</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>164715</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>134162</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>407</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>44</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>165122</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>134206</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>105518</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>120236</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>105518</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>120236</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>59604</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>13970</RevenuesLessExpensesCY>
      <TotalAssetsBOY>1329413</TotalAssetsBOY>
      <TotalAssetsEOY>1291391</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1044587</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>992595</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>284826</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>298796</NetAssetsOrFundBalancesEOY>
      <MissionDescription>CENTER PROPERTIES OF ROCHESTER, INC. IS A NOT FOR PROFIT MEMBERSHIP CORPORATION ORGANIZED TO ACQUIRE, LEASE AND MANAGE REAL ESTATE PROPERTIES IN ROCHESTER, NEW YORK.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>109828</Expense>
      <Revenue>134162</Revenue>
      <Description>DEVELOP, AQUIRE, LEASE AND MANAGE REAL ESTATE FACILITIES FOR THE BENEFIT OF NOT FOR PROFIT ORGANIZATIONS AND OTHER HUMAN SERVICE ORGANIZATIONS PROVIDING REHABILITATIVE SERVICES TO PEOPLE WITH DISABILITIES.</Description>
      <TotalProgramServiceExpense>109828</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</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>0</TaxExemptBonds>
      <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>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>1</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>DANIEL M MEYERS</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>5854424100</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1000 ELMWOOD AVENUE STE 300</AddressLine1>
          <City>ROCHESTER</City>
          <State>NY</State>
          <ZIPCode>146203098</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>CYNTHIA HUETHER</NamePerson>
        <Title>CHAIRMAN &amp; PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RODNEY S KOZIATEK</NamePerson>
        <Title>SECRETARY/TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DANIEL M MEYERS</NamePerson>
        <Title>VICE CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARY F TILTON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PETER MENDICK</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER BRANDT</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFFREY LEVINSON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>HUMAN SERVICE AGY RENT</Description>
        <BusinessCode>531310</BusinessCode>
        <TotalRevenueColumn>134162</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>134162</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>134162</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>44</TotalRevenueColumn>
        <ExclusionAmount>44</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>134206</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>134162</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>44</ExclusionAmount>
      </TotalRevenue>
      <FeesForServicesManagement>
        <Total>6708</Total>
        <ManagementAndGeneral>6708</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesAccounting>
        <Total>3700</Total>
        <ManagementAndGeneral>3700</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <Interest>
        <Total>38949</Total>
        <ProgramServices>38949</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>60615</Total>
        <ProgramServices>60615</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>8582</Total>
        <ProgramServices>8582</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>REPAIRS AND MAINTENANCE</Description>
        <Total>1463</Total>
        <ProgramServices>1463</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OTHER</Description>
        <Total>219</Total>
        <ProgramServices>219</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>120236</Total>
        <ProgramServices>109828</ProgramServices>
        <ManagementAndGeneral>10408</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>208022</BOY>
        <EOY>183220</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>195247</BOY>
        <EOY>245291</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>6495</BOY>
        <EOY>3846</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>1574796</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>749091</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>880430</BOY>
        <EOY>825705</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>39219</BOY>
        <EOY>33329</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>1329413</BOY>
        <EOY>1291391</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>7087</BOY>
        <EOY>5095</EOY>
      </AccountsPayableAccruedExpenses>
      <MortNotesPyblSecuredInvestProp>
        <BOY>987500</BOY>
        <EOY>937500</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>50000</BOY>
        <EOY>50000</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1044587</BOY>
        <EOY>992595</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>284826</BOY>
        <EOY>298796</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>284826</BOY>
        <EOY>298796</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>1329413</BOY>
        <EOY>1291391</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>13970</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>1</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3>X</SupportingOrganization509a3>
      <SupportingOrg509a3Type3FuncInt>X</SupportingOrg509a3Type3FuncInt>
      <WrittenIRSDetermination>X</WrittenIRSDetermination>
      <ContribByControllingIndividual>0</ContribByControllingIndividual>
      <ContributionByRelatedParty>0</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>0</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>AL SIGL CENTER FOR REHAB</BusinessNameLine1>
        </Name>
        <EIN>510243019</EIN>
        <TypeOfOrganization>501(C)(3)</TypeOfOrganization>
        <ListedInGoverningDoc>1</ListedInGoverningDoc>
        <SupportedOrganizationNotified>0</SupportedOrganizationNotified>
        <OrganizedInUS>1</OrganizedInUS>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>ROCHESTER REHABILITATION CENTER</BusinessNameLine1>
        </Name>
        <EIN>160743143</EIN>
        <TypeOfOrganization>501(C)(3)</TypeOfOrganization>
        <ListedInGoverningDoc>1</ListedInGoverningDoc>
        <SupportedOrganizationNotified>0</SupportedOrganizationNotified>
        <OrganizedInUS>1</OrganizedInUS>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <TotalNumberOfSupportedOrgs>2</TotalNumberOfSupportedOrgs>
      <SumOfAmounts>0</SumOfAmounts>
      <GeneralExplanation>SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: CENTER PROPERTIES RENTS REAL ESTATE TO TWO NON RELATED TAX EXEMPT ORGANIZATIONS AND THIS IS ITS PRIMARY SOURCE OF REVENUE. CENTER PROPERTIES IS A SUPPORTING ORGANIZATION TO THESE ORGANIZATIONS.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <InvestmentCostOrOtherBasis>311000</InvestmentCostOrOtherBasis>
        <BookValue>311000</BookValue>
      </Land>
      <Buildings>
        <InvestmentCostOrOtherBasis>954744</InvestmentCostOrOtherBasis>
        <Depreciation>454555</Depreciation>
        <BookValue>500189</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>240877</InvestmentCostOrOtherBasis>
        <Depreciation>230240</Depreciation>
        <BookValue>10637</BookValue>
      </LeaseholdImprovements>
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>68175</InvestmentCostOrOtherBasis>
        <Depreciation>64296</Depreciation>
        <BookValue>3879</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>825705</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>ASSET RETIREMENT OBLIGATION</Description>
        <Amount>50000</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>50000</TotalOfAmounts>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>CENTER PROPERTIES IS AN EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). CENTER PROPERTIES HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. CENTER PROPERTIES IS REQUIRED TO FILE ANNUAL RETURNS WITH THE FEDERAL AND NEW YORK STATE TAXING AUTHORITIES. AT DECEMBER 31, 2011, CENTER PROPERTIES FEDERAL AND STATE ANNUAL RETURNS REMAIN SUBJECT TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES FOR YEARS PRIOR TO 2008. MANAGEMENT HAS DETERMINED THAT CENTER PROPERTIES HAS NO UNCERTAIN TAX POSITIONS, INCLUDING THE TAX EXEMPT STATUS OF CENTER PROPERTIES AS OF DECEMBER 31, 2011.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>CENTER PROPERTIES OF ROCHESTER, INC. HAS TWO CORPORATE MEMBERS, ASC/PROPERTIES, INC. AND REHAB PHILANTHROPIES, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>BOARD MEMBERS ARE APPOINTED BY THE BOARDS OF THE CORPORATE MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A COMPLETE COPY OF FORM 990 WAS MADE AVAILABLE TO EACH BOARD MEMBER PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ANNUALLY, DISCLOSURE STATEMENTS ARE DISTRIBUTED TO ALL OFFICERS AND BOARD MEMBERS. ANY DISCLOSED CONCERNS THAT MAY REPRESENT A CONFLICT OF INTEREST ARE REVIEWED BY THE PRESIDENT FOR APPROPRIATE ACTION. ALL RECIPIENTS OF THE DISCLOSURE STATEMENT ARE ALSO INSTRUCTED TO NOTIFY THE BOARD CHAIR IF IN THE FUTURE A SITUATION ARISES THAT MAY POSE A CONFLICT OF INTEREST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST, A PUBLIC DISCLOSURE COPY OF FORM 990 IS PROVIDED TO THE REQUESTOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, 2C</ReturnReference>
        <Explanation>NO CHANGES IN PROCEDURES FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>