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        <ReportableCompFromOrgAmt>161600</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>12278</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAMELA ROBY</PersonNm>
        <TitleTxt>DIRECTOR OF</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>143309</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>11611</OtherCompensationAmt>
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      <TotalReportableCompFromOrgAmt>785728</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>1659243</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>141421</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>41</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
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          <BusinessName>
            <BusinessNameLine1Txt>WESTMINSTER SERVICES INC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
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          </USAddress>
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        <ServicesDesc>MANAGEMENT SERV</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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          <USAddress>
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          </USAddress>
        </ContractorAddress>
        <ServicesDesc>SENIOR CARE</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
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          <USAddress>
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      <ContractorCompensationGrp>
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          <USAddress>
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      <ContractorCompensationGrp>
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      <ProgramServiceRevenueGrp>
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      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>22628366</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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      <OtherExpensesGrp>
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      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>REFUNDABLE ENTRANCE FEES</Desc>
        <Amt>4836636</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>WAIT LIST AND RENTAL DEPOSITS</Desc>
        <Amt>2036577</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>INTEREST RATE SWAP LIABILITY</Desc>
        <Amt>729039</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>220156565</TotalLiabilityAmt>
    </IRS990ScheduleD>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>TERENCE ROGERS</PersonNm>
        <TitleTxt>CEO/PRESIDENT</TitleTxt>
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        <TotalCompensationFilingOrgAmt>177820</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHERYL WHIGHAM</PersonNm>
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        <TotalCompensationFilingOrgAmt>197046</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TRISHA GLACCUM</PersonNm>
        <TitleTxt>SALES COUNSELOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>54915</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>43400</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>63285</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>5962</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>6316</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>173878</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PAMELA ROBY</PersonNm>
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        <BonusFilingOrganizationAmount>17500</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>38122</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>3076</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>8535</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>154920</TotalCompensationFilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RELIED ON A RELATED ORGANIZATION (WESTMINSTER SERVICES, INC. 59-3614812) FOR THE COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>2014 ORANGE COUNTY HEALTH FACILITIE</BusinessNameLine1Txt>
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        <IssuePriceAmt>21526755</IssuePriceAmt>
        <PurposeDesc>PURPOSE TO REFUND 2004A BONDS ISSUED 08/11/04, PROVIDE FOR CAPITAL IMPROVEMENTS AND EQUIPMENT.</PurposeDesc>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>2016 ORANGE COUNTY HEALTH FACILITIE</BusinessNameLine1Txt>
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        <IssuePriceAmt>153177014</IssuePriceAmt>
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      <TaxExemptBondsIssuesGrp>
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        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
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      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
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        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
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      <TaxExemptBondsPrivateBusUseGrp>
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        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
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        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
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        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
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      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
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        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
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        <NoRebateDueInd>true</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
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        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>2014 ORANGE COUNTY HEALTH FACILITIES PURPOSE TO REFUND 2004A BONDS ISSUED 08/11/04, PROVIDE FOR CAPITAL IMPROVEMENTS AND EQUIPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>2015 ORANGE COUNTY HEALTH FACILITIES CONSTRUCTION/IMPROVE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>2016 ORANGE COUNTY HEALTH FACILITIES PURPOSE TO FUND AN ESCROW ACCOUNT FOR THE ADVANCE REFUNDING OF 2010A BONDS ISSUED 08/04/11 AND TO FUND CAPITAL ADDITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>2020A ST. JOHNS COUNTY INDUSTRIAL REFUNDING AND REFINANCING OF BONDS, FUND CAPITAL IMPROVEMENTS, FUND A DEBT SERVICE REVENUE FUND, AND PAY COSTS OF ISSUANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>2014 ORANGE COUNTY HEALTH FACILITIES 07/02/16</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>2015 ORANGE COUNTY HEALTH FACILITIES 06/16/17</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>2016 ORANGE COUNTY HEALTH FACILITIES 12/15/17</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>2020A ST. JOHNS COUNTY INDUSTRIAL 10/27/21</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>ADDITIONAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>2020A ST. JOHNS COUNTY INDUSTRIAL EXPLANATION FOR TAX EXEMPT BONDS LISTED ON SCHEDULE K THE TAX-EXEMPT BONDS LISTED ON SCHEDULE K WERE ISSUED FOR "THE OBLIGATED GROUP" LISTED BELOW. EACH MEMBER OF THE OBLIGATED GROUP HAS RECORDED THEIR PORTION OF THE BONDS BASED ON THE EXPECTED USE OF THE BOND PROCEEDS. ALL MEMBERS OF THE OBLIGATED GROUP ARE INDIVIDUALLY AND COLLECTIVELY OBLIGATED UNDER THE TERMS OF THE BONDS. OBLIGATED GROUP MEMBERS AND EMPLOYER IDENTIFICATION NUMBERS (EIN) PRESBYTERIAN RETIREMENT COMMUNITY, INC. 59-0931267 WESTMINSTER SHORES, INC. 59-0714826 SUNCOAST MANOR RETIREMENT COMMUNITY, INC. 59-0991279 WESLEY MANOR, INC. 59-0872675 PALM SHORES RETIREMENT COMMUNITY, INC. 58-3725912 WESTMINSTER RETIREMENT COMMUNITIES FOUNDATION, INC. 23-7414048 WESTMINSTER SERVICES, INC. 59-3614812 WESTMINSTER PINES, INC. 59-3725902</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESBYTERIAN RETIREMENT COMMUNITIES, INC. IS A CHURCH RELATED, NON-PROFIT COMMUNITY SERVICE ORGANIZATION DEDICATED AND COMMITTED TO PROVIDING SERVICES FOR OLDER ADULTS AND PERSONS WITH SPECIAL NEEDS BY CREATING AND PRESERVING EXCELLENT RESIDENTIAL AND HEALTH CARE COMMUNITIES PROMOTING WELLNESS AND ENCOURAGING ACTIVE AND HEALTHY LIFESTYLE CHOICES. PRESBYTERIAN RETIREMENT COMMUNITIES, INC. BELIEVES IN AND IS COMMITTED TO HONORING EACH PERSON'S DIGNITY, RIGHTS, SELF-RESPECT AND INDEPENDENCE. PRESBYTERIAN RETIREMENT COMMUNITIES, INC. IS COMMITTED TO A PROGRAM OF STEWARDSHIP THAT RECOGNIZES ITS RESPONSIBILITY TO USE ITS RESOURCES WELL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS DELEGATED CONTROL OF MANAGEMENT DUTIES TO WESTMINSTER SERVICES, INC. AN AFFILIATED NOT-FOR-PROFIT. WESTMINSTER SERVICES, INC. HAS EXTENSIVE EXPERIENCE WITH THE MANAGEMENT OF NOT-FOR-PROFIT HOMES FOR THE AGED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A FLORIDA NON-STOCK, NONPROFIT CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY BY THE BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES. WITH A CENTRALIZED ACCOUNTS PAYABLE AND PAYROLL SYSTEM, THE MANAGEMENT COMPANY MONITORS ALL PAYMENTS AND TRANSACTIONS WITH VENDORS. IN ADDITION, THE ORGANIZATION HAS A TOLL-FREE COMPLIANCE HOTLINE THAT CAN BE USED BY BOARD MEMBERS OR STAFF TO REPORT ANY ISSUES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE BELOW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION UTILIZES NUMEROUS SALARY SURVEYS WITH LIKE-KIND ORGANIZATIONS TO DETERMINE THE PROPER SALARY/WAGE AMOUNT FOR EACH EMPLOYEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>AVERAGE HOURS PER WEEK ARE SHARED BETWEEN THE RELATED ORGANIZATIONS OF WESTMINSTER RETIREMENT COMMUNITIES, INC. AND PRESBYTERIAN RETIREMENT COMMUNITIES, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER OF NET ASSETS 8,793,952</ExplanationTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUNCOAST MANOR RETIREMENT COMM INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>590991279</EIN>
        <PrimaryActivitiesTxt>HOME AGED</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PRESBYTERI</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>AN RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESLEY MANOR INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>590872675</EIN>
        <PrimaryActivitiesTxt>HOME AGED</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PRESBYTERI</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>AN RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER ASBURY EAST INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>352393493</EIN>
        <PrimaryActivitiesTxt>HUD COMM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WESTMINSTE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>R RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER FOUNDATION III INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>383842959</EIN>
        <PrimaryActivitiesTxt>HUD COMM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER PINES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>593725902</EIN>
        <PrimaryActivitiesTxt>HOME AGED</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WESTMINSTE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>R RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER RETIRE COMM FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>237414048</EIN>
        <PrimaryActivitiesTxt>PUBFOUNDAT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WESTMINSTE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>R RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER RETIREMENT COMM INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>311682149</EIN>
        <PrimaryActivitiesTxt>PARENT CO.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER SENIOR SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>593725901</EIN>
        <PrimaryActivitiesTxt>SENIOR SVC</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>593614812</EIN>
        <PrimaryActivitiesTxt>MANAGEMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WESTMINSTE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>R RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTMINSTER SHORES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>590714826</EIN>
        <PrimaryActivitiesTxt>HOME AGED</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PRESBYTERI</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>AN RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WHITE SANDS MANOR II INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>593669591</EIN>
        <PrimaryActivitiesTxt>HUD COMM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WESTMINSTE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>R RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WHITE SANDS MANOR INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 WEST LUCERNE CIRCLE</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32801</ZIPCd>
        </USAddress>
        <EIN>591998019</EIN>
        <PrimaryActivitiesTxt>HUD COMM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WESTMINSTE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>R RETIREMENT COMMUNITIES INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>true</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
