﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T11:51:48-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>752795393</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JTAYLOR &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4800 OVERTON PLAZA SUITE 360</AddressLine1Txt>
        <CityNm>FORT WORTH</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>761094430</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>273040964</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PROG</BusinessNameControlTxt>
      <PhoneNum>9054275007</PhoneNum>
      <USAddress>
        <AddressLine1Txt>38 WARNOCK SPRINGS ROAD</AddressLine1Txt>
        <CityNm>MAGNOLIA</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71753</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>W JARRED FRANKLIN SR</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9054275007</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DOUGLAS MANN</PreparerPersonNm>
      <PTIN>P01950332</PTIN>
      <PhoneNum>8179245900</PhoneNum>
      <PreparationDt>2025-11-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>W JARRED FRANKLIN SR</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>38 WARNOCK SPRINGS ROAD</AddressLine1Txt>
        <CityNm>MAGNOLIA</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71753</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>835086</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2010</FormationYr>
      <LegalDomicileStateCd>AR</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO FACILITATE COMPASSIONATE HEALTH CARE WITH CLINICAL QUALITY AND SERVICE EXCELLENCE IN A DIGNIFIED AND RESPECTFUL "HOME" ENVIRONMENT FOR ELDERS WHO REQUIRE LONG-TERM CARE SERVICES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>5</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>1091467</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>775000</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>8619</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>9305</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>1654</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>50781</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1101740</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>835086</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1633003</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>552015</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1633003</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>552015</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-531263</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>283071</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>-26339</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>260734</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>331022</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>335024</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-357361</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-74290</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE ORGANIZATION PROVIDES AFFORDABLE SKILLED NURSING AND REHABILITATIVE CARE TO ILL, INFIRM, MEDICALLY DISABLED AND ELDERLY INDIVIDUALS IN A NON-TRADITIONAL LONG-TERM CARE ENVIRONMENT UTILIZING THE "CULTURE CHANGE OR "PERSON-CENTERED" CARE MODEL.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>PROGRESSIVE ELDERCARE SERVICES ("PROGRESSIVE") ACTS TO FACILITATE THE OPERATION OF LONG-TERM CARE FACILITIES WITH THE "CULTURE CHANGE" POLICY. THIS MODEL IS MAINTAINED THROUGH PROGRESSIVE'S SUPERVISION AND CONTROL OVER ITS AFFILIATED ORGANIZATIONS THROUGH: (1) EMPLOYMENT OF THE PRESIDENT/ADMINISTRATOR OF EACH ORGANIZATION;(2)ELECTION OF THE BOARD OF DIRECTORS OF EACH ORGANIZATION; (3) ABILITY TO DISSOLVE EACH ORGANIZATION IF NECESSARY; (4) ESTABLISH AND AMEND THE ADMISSION POLICY OF EACH ORGANIZATION; AND (5) ESTABLISH AND AMEND THE "CULTURE CHANGE" POLICY OF EACH ORGANIZATION. PROGRESSIVE EMPLOYS THE ADMINISTRATORS OF EACH ORGANIZATION AND LEASES SUCH ADMINISTRATORS TO FACILITIES FOR THE AMOUNT OF EXPENSE INCURRED BY PROGRESSIVE IN EMPLOYING EACH SUCH PERSON. THE COMBINED ORGANIZATION SERVED OVER 308 RESIDENTS IN 2023.</Desc>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>1</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>1</LocalChaptersInd>
      <PoliciesReferenceChaptersInd>1</PoliciesReferenceChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>DUANE BLACKWELL</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3184438167</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2230 S MACARTHUR DRIVE SUITE 9</AddressLine1Txt>
          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>71301</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>W JARRED FRANKLIN ESQ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DENISE MCCLAIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM BADAMI ESQ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHAM LIEM MD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NANCY BROWN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>1.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <RelatedOrganizationsAmt>775000</RelatedOrganizationsAmt>
      <TotalContributionsAmt>775000</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>9305</TotalRevenueColumnAmt>
        <ExclusionAmt>9305</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>UNCLAIMED PROPERTY</Desc>
        <BusinessCd>623000</BusinessCd>
        <TotalRevenueColumnAmt>50781</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>50781</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>50781</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>835086</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>50781</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>9305</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>32625</TotalAmt>
        <ManagementAndGeneralAmt>32625</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>10875</TotalAmt>
        <ManagementAndGeneralAmt>10875</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <InformationTechnologyGrp>
        <TotalAmt>29706</TotalAmt>
        <ManagementAndGeneralAmt>29706</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>10600</TotalAmt>
        <ManagementAndGeneralAmt>10600</ManagementAndGeneralAmt>
      </PaymentsToAffiliatesGrp>
      <OtherExpensesGrp>
        <Desc>NON-INSURED SETTLEMENT</Desc>
        <TotalAmt>468209</TotalAmt>
        <ManagementAndGeneralAmt>468209</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>552015</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>552015</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>-68596</BOYAmt>
        <EOYAmt>218361</EOYAmt>
      </CashNonInterestBearingGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>42257</BOYAmt>
        <EOYAmt>42373</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>-26339</BOYAmt>
        <EOYAmt>260734</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>331022</BOYAmt>
        <EOYAmt>335024</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>331022</BOYAmt>
        <EOYAmt>335024</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-357361</BOYAmt>
        <EOYAmt>-74290</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-357361</BOYAmt>
        <EOYAmt>-74290</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>-26339</BOYAmt>
        <EOYAmt>260734</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>283071</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType3FuncIntInd>X</SupportingOrgType3FuncIntInd>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <SupportedOrganizationsCnt>26</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>BENTON - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>823443270</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>CLARK - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>823432960</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>350000</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>CRAWFORD - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>823441195</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>325000</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>MONTICELLO - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>823447385</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>100000</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - BRYANT INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273043003</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>CAMDEN - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474341182</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - SALINE INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273043118</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CHICOT INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273042957</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CLEVELAND INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273685963</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - COLUMBIA INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>452768181</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>SHARP - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474340608</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CONWAY INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273042331</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CROSS INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273041062</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - SEARCY INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>452768360</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - DREW INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273042765</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>FAULKNER - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474340752</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>RANDOLPH - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474341640</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>GARLAND - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474341033</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>GRANT - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474341949</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - GREENE INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>452768282</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>LAWRENCE - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474342057</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>MALVERN - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474340191</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - MORRILTON INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>273042642</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PINES - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474341429</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>POLK - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474341779</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>PRAIRIE - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>474340873</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>26</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>775000</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>1</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>0</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>0</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>1</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>1</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>0</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
      <Form990SchAType3FuncIntGrp>
        <ParentSupportedOrgInd>X</ParentSupportedOrgInd>
        <AppointElectMajorityOfficerInd>1</AppointElectMajorityOfficerInd>
        <ExerciseDirectionPoliciesInd>1</ExerciseDirectionPoliciesInd>
      </Form990SchAType3FuncIntGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV SECTION E, LINE 3A</FormAndLineReferenceDesc>
        <ExplanationTxt>SINCE JULY 14, 2010 TWENTY SIX (26) ARKANSAS NON-PROFIT CORPORTATIONS HAVE BEEN INCORPORATED TO SERVE AS SUBSIDIARIES OF PROGRESSIVE ELDERCARE SERVICES, INC. PROGRESSIVE ELDERCARE SERVICES, INC. ACTS TO FACILITATE THE OPERATION OF LONG-TERM CARE FACILITIES BY EXERCISING ITS POWERS TO SUPERVISE AND CONTROL THE SUBSIDIARIES. PROGRESSIVE ELDERCARE SERVICES, INC. MAINTAINS SUPERVISION AND CONTROL OVER ITS SUBSIDIARIES BY VIRTUE OF ITS POWERS TO: (1) HIRE AND FIRE THE PRESIDENT/ADMINISTRATOR OF EACH SUBSIDIARY; (2) ELECT THE BOARD OF DIRECTORS OF EACH SUBSIDIARY; (3) DISSOLVE EACH SUBSIDIARY; (4) ESTABLISH AND AMEND, FROM TIME TO TIME, THE ADMISSION POLICY OF EACH SUBSIDIARY; AND (5) ESTABLISH AND AMEND, FROM TIME TO TIME, THE "CULTURE CHANGE" POLICY OF EACH SUBSIDIARY. PROGRESSIVE ELDERCARE SERVICES, INC. EMPLOYS THE ADMINISTRATORS OF EACH OF THE SUBSIDIARIES AND LEASES SUCH ADMINISTRATORS TO SUCH FACILITIES FOR THE AMOUNT OF EXPENSE INCURRED BY PROGRESSIVE ELDERCARE SERVICES, INC. IN EMPLOYING EACH SUCH PERSON THESE INDIVIDUALS ARE REASONABLY COMPENSATED IN RELATION TO PREVAILING RATES OF COMPENSATION AMONG SIMILARLY SITUATED EMPLOYEES, EMPLOYERS AND JOB REQUIREMENTS. SINCE OCTOBER 2, 2010, PROGRESSIVE ELDERCARE SERVICES, INC. HAS UTILIZED ITS SUBSIDIARIES TO OPERATE LONG-TERM CARE FACILITIES TO PROVIDE SKILLED NURSING AND REHABILITATION CARE TO ILL, INFIRM, MEDICALLY DISABLED AND ELDERLY INDIVIDUALS. THE LONG-TERM CARE FACILITIES ARE OPEN TO THE PUBLIC AND DO NOT DENY ACCESS OR ADMISSION BASED ON AN INDIVIDUAL'S RACE, GENDER, REGLIGIOUS AFFILIATION, NATIONAL ORIGIN, OR, WITHIN THE LIMITS OF ITS RESOURCES, ABILITY TO PAY. EACH SUBSIDIARY OF PROGRESSIVE ELDERCARE SERVICES, INC. OPERATES A SINGLE FACILITY, ALTHOUGH A PARTICULAR FACILITY MIGHT HAVE MULTIPLE FUNCTIONS. FOR EXAMPLE, A FACILITY MIGHT HAVE SPACE DEDICATED TO SKILLED REHABILITATION SERVICES WHILE ANOTHER PART OF THE FACILITY MIGHT BE DEDICATED TO LONG TERM NURSING CARE. PROGRESSIVE ELDERCARE SERVICES, INC. UTILIZES ITS OFFICERS AND DIRECTORS TO CONDUCT THIS ACTIVITY. THIS ACTIVITY FURTHERS THE EXEMPT PURPOSES OF PROGRESSIVE ELDERCARE SERVICES, INC. BY CAUSING SERVICES TO BE PROVIDED TO THE PUBLIC THAT MAINTAIN AND IMPROVE THE HEALTH OF ILL, INFIRM, MEDICALLY DISABLED AND ELDERLY INDIVIDUALS. THIS ACTIVITY DOES NOT REQUIRE FUNDING FROM PROGRESSIVE ELDERCARE SERVICES, INC. PROGRESSIVE ELDERCARE SERVICES, INC. IS REIMBURSED BY ITS AFFECTED SUBSIDIARIES FOR SERVICES PROVIDED OR EXPENSES INCURRED (E.G.COMPENSATION OF ADMINISTRATORS). SINCE ITS INCORPORATION, PROGRESSIVE ELDERCARE SERVICES, INC. HAS WORKED TO RESEARCH, CULTIVATE, DEVELOP, PROMOTE AND FURTHER THE "CULTURE CHANGE" MODEL OF CARE OF THE ELDERLY. PROGRESSIVE ELDERCARE SERVICES, INC. CONTEMPLATES FURTHER EXPLORING COMMUNITY PARTNERSHIPS AND SPONSORING OPPORTUNITIES TO PROMOTE "CULTURE CHANGE" TRANSFORMATION AND OTHER MATTERS PERTINENT TO THE HEALTH OF THE ELDERLY. GENERALLY, "CULTURE CHANGE" IS THE TERM GIVEN TO A NATIONAL MOVEMENT TO TRANSFORM ELDER CARE SERVICES TO PERSON-DIRECTED VALUES AND PRACTICES, SUCH AS CHOICE, DIGNITY, RESPECT, SELF-DETERMINATION AND PURPOSEFUL LIVING. "CULTURE CHANGE" TRANSFORMATION AND IMPLEMENTATION INVOLVES CHANGES IN ORGANIZATIONAL PRACTICES AND PHYSICAL ENVIRONMENTS OF LONG-TERM CARE FACILITIES TO ACCOMMODATE AND ENCOURAGE THE EXPRESSION OF CHOICE AND THE PRACTICE OF SELF-DETERMINATION BY THE ELDERLY IN THEIR DAILY LIFE. PROGRESSIVE ELDERCARE SERVICES, INC. HAS CAUSED ALL OF IT'S SUBSIDIARIES TO PARTICIPATE IN "CULTURE CHANGE" TRAINING CYCLES AND HAVE IMPLEMENTED A "CULTURE CHANGE" TRANSFORMATION IN ALL OF THE LONG-TERM CARE FACILITIES OPERATED BY ITS SUBSIDIARIES. PROGRESSIVE ELDERCARE SERVICES, INC. UTILIZES ITS OFFICERS, DIRECTORS AND SUBSIDIARIES TO CONDUCT THIS ACTIVITY. THIS ACTIVITY FURTHERS THE EXEMPT PURPOSES OF PROGRESSIVE ELDERCARE SERVICES, INC. BY PROMOTING AND ADVANCING THE HEALTH CARE OF ELDERS, WHICH CAN BE EXPECTED TO RESULT IN BETTER HEALTH OUTCOMES FOR THE ELDERLY. A HEALTHIER ELDER COMMUNITY MEANS A BETTER QUALITY OF LIFE FOR THE ELDERLY, AS WELL AS THOSE PERSONS CLOSEST TO THEM. THIS ACTIVITY DOES NOT TYPICALLY REQUIRE FUNDING FROM PROGRESSIVE ELDERCARE SERVICES, INC. AND IS TYPICALLY FUNDED BY ITS SUBSIDIARIES WITH OPERATIONAL REVENUE.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV,SECTION E,LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE EXPLANATION FOR SCHEDULE A, PART IV SECTION E LINE 3A</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>DUE FROM SUBSIDIARIES</Desc>
        <BookValueAmt>42373</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>42373</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE DUTIES ARE DELEGATED TO A MANAGEMENT COMPANY, SOUTHERN ADMINISTRATIVE SERVICES, LLC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 TO REVIEW PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDES EACH DIRECTOR WITH A COPY OF THE COMPANY'S CONFLICT OF INTEREST POLICY AND PROVIDES AMPLE OPPORTUNITY AT MEETINGS IN WHICH A POTENTIAL CONFLICT COULD ARISE FOR A DIRECTOR TO DISCLOSE A POTENTIAL CONFLICT FOR EVALUATION. FURTHER, IN PREPARATION FOR ITS MEETINGS, THE ORGANIZATION CLOSELY SCRUTINIZES EACH OF ITS AGENDA ITEMS TO EVALUATE THE POSSIBILITY OF A POTENTIAL CONFLICT OF INTEREST AND WILL RAISE A COMMITTEE WITH THE REQUIRED DIRECTOR DELAGATED POWER TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY AND (D) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FINALLY, THE ORGANIZATION CONDUCTS PERIODIC REVEIWS OF THE REASONABLENESS OF ALL COMPENSATION ARRANGEMENTS AND WHETHER ALL ARRANGEMENTS WITH THIRD PARTIES COMPLY WITH THE ORGANIZATIONS WRITTEN POLICIES AND, AS SUCH, ARE PROPERLY RECORDED. PROGRESSIVE ELDERCARE SERVICES, INC. ALSO REFLECTS ON REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES AND DISCERNING IF CHARITABLE PURPOSES THAT DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND TOP MANAGEMENT OFFICIALS ARE VOLUNTEERS THAT RECEIVE NO COMPENSATION FOR THEIR ROLE AT PROGRESSIVE ELDERCARE SERVICES, INC. THIS FACT IS UNDERSTOOD AND RATIFIED BY THE BOARD OF DIRECTORS, WHO ARE INDEPENDENT PERSONS, UPON REVIEW OF THE ANNUAL FINANCIAL REPORTS AT THE ANNUAL MEETING. ANY COMPENSATION RECEIVED IS FOR THEIR ROLE AS ADMINISTRATORS FOR THE SUBORDINATE ORGANIZATIONS. PROGRESSIVE ELDERCARE SERVICES, INC. DOES NOT EMPLOY ANY KEY EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BENTON - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1149 W NEW HOPE ROAD</AddressLine1Txt>
          <CityNm>ROGERS</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72758</ZIPCd>
        </USAddress>
        <EIN>823443270</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CAMDEN - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1411 COUNTRY CLUB ROAD</AddressLine1Txt>
          <CityNm>CAMDEN</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71701</ZIPCd>
        </USAddress>
        <EIN>474341182</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CLARK - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2701 TWIN RIVERS DRIVE</AddressLine1Txt>
          <CityNm>ARKADELPHIA</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71923</ZIPCd>
        </USAddress>
        <EIN>823432960</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CRAWFORD - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>228 POINTER TRAIL WEST</AddressLine1Txt>
          <CityNm>VAN BUREN</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72956</ZIPCd>
        </USAddress>
        <EIN>823441195</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FAULKNER - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2603 DAVE WARD DRIVE</AddressLine1Txt>
          <CityNm>CONWAY</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72034</ZIPCd>
        </USAddress>
        <EIN>474340752</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GARLAND - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>610 CARPENTER DAM RD</AddressLine1Txt>
          <CityNm>HOT SPRINGS</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71901</ZIPCd>
        </USAddress>
        <EIN>474341033</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GRANT - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>113 SOUTH BRIARWOOD DR</AddressLine1Txt>
          <CityNm>SHERIDAN</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72150</ZIPCd>
        </USAddress>
        <EIN>474341949</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LAWRENCE - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1500 WEST MAIN ST</AddressLine1Txt>
          <CityNm>WALNUT RIDGE</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72476</ZIPCd>
        </USAddress>
        <EIN>474342057</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MALVERN - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>105 RESSELLVILLE ROAD</AddressLine1Txt>
          <CityNm>MALVERN</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72104</ZIPCd>
        </USAddress>
        <EIN>474340191</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONTICELLO - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1194 N CHESTER STREET</AddressLine1Txt>
          <CityNm>MONTICELLO</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71655</ZIPCd>
        </USAddress>
        <EIN>823447385</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PINES - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>524 CARPENTER DAM ROAD</AddressLine1Txt>
          <CityNm>HOT SPRINGS</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71901</ZIPCd>
        </USAddress>
        <EIN>474341429</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>POLK - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>306 HORNBECK AVE</AddressLine1Txt>
          <CityNm>MENA</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71953</ZIPCd>
        </USAddress>
        <EIN>474341779</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PRAIRIE - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2216 WEST MAIN ST</AddressLine1Txt>
          <CityNm>DES ARC</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72040</ZIPCd>
        </USAddress>
        <EIN>474340873</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - BRYANT INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>22515 INTERSTATE 30</AddressLine1Txt>
          <CityNm>BRYANT</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72022</ZIPCd>
        </USAddress>
        <EIN>273043003</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CHICOT INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>903 BORGOGNONI DRIVE</AddressLine1Txt>
          <CityNm>LAKE VILLAGE</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71653</ZIPCd>
        </USAddress>
        <EIN>273042957</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CLEVELAND INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>701 S MAIN ST</AddressLine1Txt>
          <CityNm>RISON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71665</ZIPCd>
        </USAddress>
        <EIN>273685963</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - COLUMBIA INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>38 WARNOCK SPRINGS ROAD</AddressLine1Txt>
          <CityNm>MAGNOLIA</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71753</ZIPCd>
        </USAddress>
        <EIN>452768181</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CONWAY INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>12 HOSPITAL DRIVE</AddressLine1Txt>
          <CityNm>MORRILTON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72110</ZIPCd>
        </USAddress>
        <EIN>273042331</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - CROSS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1100 EAST MARTIN DRIVE</AddressLine1Txt>
          <CityNm>WYNNE</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72396</ZIPCd>
        </USAddress>
        <EIN>273041062</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - DREW INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1052 OLD WARREN ROAD</AddressLine1Txt>
          <CityNm>MONTICELLO</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71655</ZIPCd>
        </USAddress>
        <EIN>273042765</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - GREENE INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2200 CHATEAU BLVD</AddressLine1Txt>
          <CityNm>PARAGOULD</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72450</ZIPCd>
        </USAddress>
        <EIN>452768282</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - MORRILTON INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1000 BROOKRIDGE</AddressLine1Txt>
          <CityNm>MORRILTON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72110</ZIPCd>
        </USAddress>
        <EIN>273042642</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - SALINE INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>19701 INTERSTATE 30</AddressLine1Txt>
          <CityNm>BENTON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72015</ZIPCd>
        </USAddress>
        <EIN>273043118</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES - SEARCY INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>942 HWY 65 NORTH</AddressLine1Txt>
          <CityNm>MARSHALL</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72650</ZIPCd>
        </USAddress>
        <EIN>452768360</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>RANDOLPH - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>105 COUNTRY CLUB ROAD</AddressLine1Txt>
          <CityNm>POCAHONTAS</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72455</ZIPCd>
        </USAddress>
        <EIN>474341640</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SHARP - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>66 OZBIRN LANE</AddressLine1Txt>
          <CityNm>ASH FLAT</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72513</ZIPCd>
        </USAddress>
        <EIN>474340608</EIN>
        <PrimaryActivitiesTxt>OPERATION OF LONG-TERM CARE FACILITY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CRAWFORD - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>325000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CLARK - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>350000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MONTICELLO - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>100000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>FAULKNER - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>300</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>COLUMBIA - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>10000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GARLAND - PROGRESSIVE ELDERCARE SERVICES INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>300</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>