﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T06:40:28-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SINGER &amp; LUSARDI</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>370 MAIN ST SUITE 925</AddressLine1>
        <City>WORCESTER</City>
        <State>MA</State>
        <ZIPCode>016081772</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>042103803</EIN>
      <Name>
        <BusinessNameLine1>JEWISH HEALTHCARE CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>JEWI</NameControl>
      <Phone>5087988653</Phone>
      <USAddress>
        <AddressLine1>629 SALISBURY STREET</AddressLine1>
        <City>WORCESTER</City>
        <State>MA</State>
        <ZIPCode>01609</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ALAN YAFFE</Name>
      <Title>TREASURER</Title>
      <Phone>5087988653</Phone>
      <DateSigned>2011-11-14</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Phone>5087564657</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>ALAN YAFFE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>629 SALISBURY STREET</AddressLine1>
        <City>WORCESTER</City>
        <State>MA</State>
        <ZIPCode>01609</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>18130126</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>JEWISHHEALTHCARECENTER.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1916</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>THE CENTER OWNS AND OPERATES A 141 BED NURSING HOME THAT CONDUCTS INPATIENT LONG-TERM CARE AND RECUPERATIVE SERVICES. THE CENTER PROVIDES A WIDE RANGE OF CARE, INCLUDING COMPREHENSIVE MEDICAL CARE, HOSPICE SERVICES, ANCILLARY HEALTH SERVICES AND AN INTEGRATED THERAPIES PROGRAM.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>26</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>26</NbrIndependentVotingMembers>
      <TotalNbrEmployees>429</TotalNbrEmployees>
      <TotalNbrVolunteers>44</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>1182597</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>1087901</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>16091951</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>16944049</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>1995</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>562</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>55704</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>66144</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>17332247</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>18098656</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>12926316</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>13741160</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>4268114</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>4713084</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>17194430</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>18454244</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>137817</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-355588</RevenuesLessExpensesCY>
      <TotalAssetsBOY>6651106</TotalAssetsBOY>
      <TotalAssetsEOY>6629285</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1631071</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1964840</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>5020035</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>4664445</NetAssetsOrFundBalancesEOY>
      <MissionDescription>THE CENTER OWNS AND OPERATES A 141 BED NURSING HOME THAT PROVIDES INPATIENT LONG-TERM CARE AND RECUPERATIVE SERVICES FOR ITS PATIENTS.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>16656926</Expense>
      <Revenue>16944611</Revenue>
      <Description>THE CENTER OWNS AND OPERATES A 141 BED NURSING HOME THAT PROVIDES INPATIENT LONG-TERM CARE AND RECUPERATIVE SERVICES FOR ITS PATIENTS.</Description>
      <TotalProgramServiceExpense>16656926</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</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">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</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>1</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</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 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>18</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>429</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>26</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>26</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>1</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>0</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>CURTIS RENNER CONTROLLER</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>5087988653</TelephoneNumber>
        <AddressUS>
          <AddressLine1>629 SALISBURY STREET</AddressLine1>
          <City>WORCESTER</City>
          <State>MA</State>
          <ZIPCode>01609</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>JAY AFRAME</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BERNARD BAILIN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MORRIS CHAVETZ</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HARRIET CHANDLER</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARLENE FARBMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MILTON FREM</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>EDWARD GLICK</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>IVAN GREEN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NATHAN GREENBERG</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HAROLD GURWITZ</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANNA KRENDEL</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVEN KRINTZMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BLANCHE LONSTEIN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN MOSS</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MELVIN PELLETZ</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>J ROBERT SEDER</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHILIP SHER</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MATT SHWACHMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHILIP SHWACHMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUMNER SILVER</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOROTHY STARR</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARILYN WOLPERT</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TOBY RICHMOND</NamePerson>
        <Title>PRESIDENT</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PETER HERMAN</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN YAFFE</NamePerson>
        <Title>TREASURER</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHILIP OSTROW</NamePerson>
        <Title>SECRETARY</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVEN WILLENS</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>259165</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>13092</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>259165</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>13092</TotalOtherCompensation>
      <NumberIndividualsGT100K>2</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <MembershipDues>132017</MembershipDues>
      <RelatedOrganizations>779867</RelatedOrganizations>
      <AllOtherContributions>176017</AllOtherContributions>
      <TotalContributions>1087901</TotalContributions>
      <ProgramServiceRevenue>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>16944049</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>16944049</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>16944049</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>562</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>562</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <GrossIncomeFundraisingEvents>97614</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>31470</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>66144</TotalRevenueColumn>
        <ExclusionAmount>66144</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>18098656</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>16944611</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>66144</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>259165</Total>
        <ManagementAndGeneral>259165</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>11532736</Total>
        <ProgramServices>10967277</ProgramServices>
        <ManagementAndGeneral>565459</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>131100</Total>
        <ProgramServices>102296</ProgramServices>
        <ManagementAndGeneral>28804</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>903109</Total>
        <ProgramServices>839953</ProgramServices>
        <ManagementAndGeneral>63156</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>915050</Total>
        <ProgramServices>851059</ProgramServices>
        <ManagementAndGeneral>63991</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>30417</Total>
        <ManagementAndGeneral>30417</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>39000</Total>
        <ManagementAndGeneral>39000</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <Advertising>
        <Total>29419</Total>
        <ProgramServices>29419</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>131641</Total>
        <ManagementAndGeneral>131641</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>105309</Total>
        <ManagementAndGeneral>105309</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>388071</Total>
        <ProgramServices>360906</ProgramServices>
        <ManagementAndGeneral>27165</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>31284</Total>
        <ManagementAndGeneral>31284</ManagementAndGeneral>
      </Travel>
      <Interest>
        <Total>26424</Total>
        <ProgramServices>26424</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>391544</Total>
        <ProgramServices>391544</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>274067</Total>
        <ProgramServices>254882</ProgramServices>
        <ManagementAndGeneral>19185</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>MEDICAID USER FEES</Description>
        <Total>729832</Total>
        <ProgramServices>729832</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ANCILLARY SUPPLIES AND</Description>
        <Total>570986</Total>
        <ProgramServices>570986</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DIETARY SUPPLIES AND EX</Description>
        <Total>400202</Total>
        <ProgramServices>400202</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>NURSING SUPPLIES AND EX</Description>
        <Total>344846</Total>
        <ProgramServices>344846</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBTS</Description>
        <Total>312105</Total>
        <ManagementAndGeneral>312105</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>907937</Total>
        <ProgramServices>787300</ProgramServices>
        <ManagementAndGeneral>120637</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>18454244</Total>
        <ProgramServices>16656926</ProgramServices>
        <ManagementAndGeneral>1797318</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>748616</BOY>
        <EOY>727457</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>2235586</BOY>
        <EOY>2545456</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>54776</BOY>
        <EOY>72581</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>12336710</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>9060919</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>3494681</BOY>
        <EOY>3275791</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>8000</BOY>
        <EOY>8000</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>109447</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>6651106</BOY>
        <EOY>6629285</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1163811</BOY>
        <EOY>1431352</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <EOY>76571</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>405477</BOY>
        <EOY>334049</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>61783</BOY>
        <EOY>122868</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1631071</BOY>
        <EOY>1964840</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>5020035</BOY>
        <EOY>4664445</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>5020035</BOY>
        <EOY>4664445</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>6651106</BOY>
        <EOY>6629285</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-355588</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-2</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>0</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>1069973</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1163368</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1179884</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1182597</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1087901</CurrentTaxYear>
        <Total>5683723</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>13403936</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14246291</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15582327</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>16091951</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16944049</CurrentTaxYear>
        <Total>76268554</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>14473909</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>15409659</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>16762211</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>17274548</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18031950</CurrentTaxYear>
        <Total>81952277</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>81952277</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>13050</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>19321</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4077</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1995</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>562</CurrentTaxYear>
        <Total>39005</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>13050</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>19321</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4077</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1995</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>562</CurrentTaxYear>
        <Total>39005</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>14486959</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>15428980</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>16766288</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>17276543</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18032512</CurrentTaxYear>
        <Total>81991282</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99950</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99950</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00050</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00050</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <OtherCostOrOtherBasis>521820</OtherCostOrOtherBasis>
        <BookValue>521820</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>5180058</OtherCostOrOtherBasis>
        <Depreciation>4489809</Depreciation>
        <BookValue>690249</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>3905774</OtherCostOrOtherBasis>
        <Depreciation>3118180</Depreciation>
        <BookValue>787594</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>2729058</OtherCostOrOtherBasis>
        <Depreciation>1452930</Depreciation>
        <BookValue>1276128</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>3275791</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>CASH HELD FOR RESIDENTS AND LADIES AUXILIARY</Description>
        <Amount>44152</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO RELATED PARTY (JHC ASSISTED LIVING)</Description>
        <Amount>78716</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>122868</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>GOLF</NameOfEvent1>
        <GrossReceiptsEvent1>74543</GrossReceiptsEvent1>
        <GrossRevenueEvent1>74543</GrossRevenueEvent1>
        <RentFacilityCostsEvent1>20690</RentFacilityCostsEvent1>
        <OtherDirectExpensesEvent1>4095</OtherDirectExpensesEvent1>
        <NameOfEvent2>ROADRACE</NameOfEvent2>
        <GrossReceiptsEvent2>14493</GrossReceiptsEvent2>
        <GrossRevenueEvent2>14493</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>2984</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>89036</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>89036</GrossRevenueTotalEvents>
        <RentFacilityCostsTotalEvents>20690</RentFacilityCostsTotalEvents>
        <OtherDirectExpensesTotalEvents>7079</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>27769</DirectExpenseSummaryEvents>
        <NetIncomeSummary>61267</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>STEVEN WILLENS</NamePerson>
        <BaseCompensationFilingOrg>244165</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>15000</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>4456</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>8636</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>272257</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>MATT SHWACHMAN; PHILIP SHWACHMAN; RELATIONSHIP: FATHER, SON SUMNER SILVER; JAY AFRAME; RELATIONSHIP: AFFILIATES IN LAW FIRM PHILLIPS, SILVER, TALMAN, AFRAME &amp; SINRICH, PC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>REVIEWED BY A QUALIFIED ACCOUNTANT PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>COMPENSATION OF THE ORGANIZATION'S CEO IS REVIEWED AND APPROVED BY A COMPENSATION COMMITTEE, APPOINTED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. THE COMMITTEE REACHES ITS DECISION BY REVIEWING THE COMPENSATION REQUEST, COMPARING TO THE INDUSTRY DATA, AND APPROVING A COMPENSATION THAT APPEARS FAIR AND EQUITABLE FOR SERVICE PERFORMANCE, BUDGET, AND FACILITY SIZE. COMPARABLE INDUSTRY DATA MAY TAKE THE FORM OF THE ANNUAL WAGE AND BENEFIT SURVEY SPONSORED BY THE ASSOCIATION OF JEWISH AGING SERVICE. OTHER KEY EMPLOYEES ARE EVALUATED AGAINST DATA FROM THE ANNUAL WAGE AND BENEFIT SURVEY FROM MASSACHUSETTS SENIOR CARE ASSOCIATION (FORMERLY MASSACHUSETTS EXTENDED CARE FEDERATION).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>UPON WRITTEN REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>ROUNDING ERROR -2. TOTAL TO FORM 990, PART XI, LINE 5: -2.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME FOR AGED FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>629 SALISBURY STREET</AddressLine1>
          <City>WORCESTER</City>
          <State>MA</State>
          <ZIPCode>01609</ZIPCode>
        </AddressUS>
        <EIN>042921313</EIN>
        <PrimaryActivities>TO MAKE GRANTS TO THE JEWISH HEALTHCARE CENTER TO SUPPLEMENT PROGRAMS</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11D</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JHC ASSISTED LIVING CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>629 SALISBURY STREET</AddressLine1>
          <City>WORCESTER</City>
          <State>MA</State>
          <ZIPCode>01609</ZIPCode>
        </AddressUS>
        <EIN>043323502</EIN>
        <PrimaryActivities>TO SERVE THE ELDERLY AND ASSIST THEM IN MAINTAINING AN INDEPENDENT LIFESTYLE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE REED CHARITABLE TRUST</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>C/O SUMNER SILVER 146 MAIN STREET S</AddressLine1>
          <City>WORCESTER</City>
          <State>MA</State>
          <ZIPCode>01608</ZIPCode>
        </AddressUS>
        <EIN>042603322</EIN>
        <PrimaryActivities>TO PROVIDE FUNDS TO THE JEWISH HEALTHCARE CENTER</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11D</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>1</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>