UNITED
STATES SECURITIES AND EXCHANGE COMMISSION


WASHINGTON,
D.C. 20549


______________





FORM
10-K


______________




x
            ANNUAL
      REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934




For
the fiscal year ended December 31, 2008




o
            TRANSITION
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934




For
the transition period from July 31, 2008 to December 31, 2008




Commission File No. 333-141022





TrinityCare
Senior Living, Inc.


(Formerly
J-KAN, INC.)


(Exact
name of small business issuer as specified in its charter)




Nevada
            71-0822436(State
      or other jurisdiction of
              incorporation
      or organization)
            (I.R.S.
      Employer Identification No.)227
      East Edgewood Avenue
              Friendswood,
      TX 77546
            77546(Address
      of principal executive offices)
            (Zip
      Code)




J-Kan,
      Inc.
              1823
      Phoenix Avenue
              Ft.
      Smith, Arkansas 72903(Former name, former address, if
      changed since last report)




Tel: 
      (281) 482-9700(Issuer’s
      telephone number)




Indicate
by check mark whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Securities Exchange Act during the preceding
12 months (or for such shorter period that the issuer was required to file such
reports), and (2)has been subject to such filing requirements for the past 90
days. Yes þ No
o




Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405 of
Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not
be contained, to the best of registrant’s knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K.    þ





Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of “large accelerated filer,” “accelerated filer” and “smaller
reporting company” in Rule 12b-2 of the Exchange Act.





Large
      accelerated filer.        o
            Accelerated
      filer.                       oNon-accelerated
      filer.          o
              (Do
      not check if a smaller reporting company)
            Smaller
      reporting company.      þ




Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Act).  Yes  o  Noþ





State the
aggregate market value of the voting and non-voting common equity held by
non-affiliates computed by reference to the price at which the common equity was
last sold, or the average bid and asked price of such common equity, as of the
last business day of the registrant’s most recently completed second fiscal
quarter, June 30, 2008: N/A.





Number of
the issuer’s Common Stock outstanding as of March 25,
2009:  10,978,267


Documents
incorporated by reference: None.





Transitional
Small Business Disclosure Format (Check One): Yes oNoþ










1
 Table of Contents


TABLE OF CONTENTS







PagePart
      IItem
      1
            Business
            3Item
      1A
            Risk Factors
            6Item
      1B
            Unresolved Staff Comments
            11Item
      2
            Properties
            11Item
      3
            Legal Proceedings
            11Item
      4
            Submission of Matters to a Vote of Security
      Holders
            11Part
      IIItem
      5
            Market for Registrant’s Common Equity, Related Stockholder
      Matters and Issuer Purchases of Equity
    Securities.
            12Item
      6
            Selected Financial Data.
            13Item
      7
            Management’s Discussion and Analysis of Financial Condition and
      Results of Operation
            13Item
      7A
            Quantitative and Qualitative Disclosures about Market
      Risk
            16Item
      8
            Financial Statements and Supplementary
      Data
            17Item
      9
            Changes in and Disagreements with Accountants on Accounting and
      Financial Disclosure
            32Item
      9A
            Controls and Procedures
            32Item
      9B
            Other Information
            32Part
      IIIItem
      10
            Directors and Executive Officers and Corporate
      Governance.
            33Item
      11
            Executive Compensation
            34Item
      12
            Security Ownership of Certain Beneficial Owners and Management
      and Related Stockholder Matters
            35Item
      13
            Certain Relationships and Related Transactions, and Director
      Independence.
            35Item
      14
            Principal Accounting Fees and
Services
            36Part
      IVItem
      15
            Exhibits, Financial Statement
    Schedules
            38Signatures











2
 Table of Contents




PART
I




ITEM
1.BUSINESS





Background
Information




J-Kan,
Inc. (the Company) was incorporated on September 4, 1998 in
Arkansas.  Neel’s Food Services, Inc., a wholly owned subsidiary,
operates as Jerry Neel’s BBQ Restaurants.  The Company’s
operations are in Fort Smith, Arkansas and the surrounding areas.





Effective
January 15, 2009 J-Kan, Inc. signed a definitive agreement to combine with
TrinityCare Senior Living


LLC
(“TrinityCare”). Trinity Care is a privately operator of senior living
facilities.  The business combination was completed effective at the
close of business on February 16, 2009.  As a result of the merger,
the members of TrinityCare (the “TrinityCare Equityholders”) will own a
majority of the voting stock of J-Kan, Inc. TrinityCare will be the successor
company.





The
information provided in this filing reflects the activity of the existing,
predecessor Company, (J-Kan, Inc. and Subsidiaries) as of December 31,
2008.




Business
Operations







We are
one of the largest barbeque restaurants in the Ft. Smith, Arkansas area
operating one restaurant brand, Jerry Neel’s Bar-B-Q, in the quick-casual and
quick-service restaurant segment as of July 31, 2008 (See Figure 1). We have
been operating this restaurant for more than 30 years. We own and operate two
businesses, under the names Neel’s Hickory Smoke House and Neel J. Catering
Company, which we acquired in 1998 when we purchased the stock in Neel’s Food
Service, Inc. We believe we are the largest barbeque restaurant in Ft. Smith
based on the number of customers and gross revenues. Our primary growth strategy
is to develop a new company-owned restaurant located in Ft. Smith. For the years
ended July 31, 2008 and July 31, 2007, we had total revenues of $1,122,492 and
$1,091,377, respectively..






We
operate in the quick-casual restaurant segment, combining the convenience of
quick-service restaurants with the menu variety, use of fresh ingredients and
food quality more typical of casual dining.






Quick-casual
restaurants are primarily distinguished by the following
characteristics:






·
            ·Quick-service. Meals
      are ordered prior to receiving food. In some cases, payment may be made at
      a separate station from where the order was placed. Also, servers may
      bring orders to the customer’s
table.






·
            Check averages between $7 and
      $10. The average check at quick-casual restaurants in ranges
      between $7 and $10, which was higher than the average check at traditional
      quick-service restaurants.






·
            Food prepared to order.
      We believe that in quick-casual concepts, customization of orders and open
      display cooking are common.






·
            Fresh ingredients. Many
      concepts use the word “fresh” in their concept positioning and feature
      descriptive menus highlighting these fresh
  ingredients.






·
            Broader range of menu
      offerings. Typically quick-casual concepts provide greater variety
      and diversity in their menu offerings relative to traditional
      quick-service restaurants.






·
            Enhanced decor. Wooden
      tables, upholstered seating and track lighting are some of the design
      features commonly found in quick-casual
  establishments.




We
believe that our barbeque brand is positioned to benefit from growing consumer
demand for quick-casual restaurants because of food quality, value and
differentiation of flavors, as well as the increasing acceptance of “country”
foods.  Our enhanced décor, as shown in Figures 2 and 3, is unique and
casual.  We also believe that our barbeque brand will benefit
from




two
significant demographic factors: the expected population growth rates in the
region in which our restaurant is currently located and the expected growth rate
of the barbeque offering.






·
            Quick-service
      restaurants are distinguished by the following
      characteristics:






o
            High
      speed of service and efficiency. Quick-service restaurants typically have
      order taking and cooking platforms designed specifically to order, prepare
      and serve menu items with speed and efficiency. Fast and consistent food
      service is a characteristic of quick-service
  restaurants.




3
 Table of Contents




o
            Convenience.
      Quick-service restaurants are typically located in places that are easily
      accessed and convenient to customers’ homes, places of work and commuter
      routes.






o
            Value
      prices. At quick-service restaurants, average check amounts are generally
      lower than other major segments of the restaurant
  industry.







(2)
Distribution Methods of the Services





The
primary delivery of products and services is currently through a 4,000 square
foot sit-down restaurant located on a main artery in Ft. Smith.  We
have a drive-up window for convenience for those customers on the go who need
quality combined with convenience without leaving their vehicle.  We offer
catering service to our local Ft. Smith area as well as the following
counties:  Clark, Conway, Garland, Hot Springs, Sebastian, Logan, and
Crawford.





(3)
Status of Any Publicly Announced New Product or Service.





We have
not developed any new or unique products or services that would make us stand
above our competition. Our primary selling tool is the quality and quantity of
food served to our customers.





(4)
Our Competition





We have
three (3) major competitors.  All are part of national chain restaurant
systems.  Friday’s, Applebee’s and Chili’s are all located in
Ft. Smith.  While none of the three (3) offers a specialty barbeque
menu, they do have select items that would compete with ours.  Our price
point per meal competes well as does our per meal portion.  Our average
customer spends $7.50 and we average 533 meals a day for just over $100,000 in
revenue per month.  We have two (2) primary differences from our
competition.  First, we currently close on Sundays.  This means we
have approximately fifty-two (52) days per year of untapped revenue.
 Second, we do not serve alcohol.  By changing these two competitive
positions we believe that we could increase our annual revenue by over
$400,000.00.  We have made no plans to serve alcohol or to open on Sundays;
however, we will consider either option in the future if necessary to maintain
or increase shareholder value.





(5)
Sources and Availability of Raw Materials





At this
time we do not see a critical dependence on any supplier(s) that could adversely
effect our operations.  We currently purchase the majority of our food and
products such as paper, condiments and meats from U.S. Foodservice, Inc.
 We have an alternate supplier, Cargill that can supply meat on a very
competitive price point.  There are other main suppliers such as Sysco,
Sam’s and Wal-Mart so we do not have a shortage of suppliers for our restaurant
food and products.





(6)
Dependence on Limited Customers





We do not
have to rely on any one or a limited number of customers for our business. We
expect to further increase our client base once we obtain additional funding and
ramp up expanded operations. While our target markets are unlimited, we will
initially have crossover customers, customers that change from dining at our
present restaurant to dining at the new restaurant, while we develop new
customers.





(7)
Patents, Trademarks, Licenses, Franchises, Concessions, Royalty Agreements or
Labor Contracts





At the
present time we do not own or have any domain names, patents, trademarks,
licenses (other than the usual business license), franchises, concessions,
royalty agreements or labor contracts. However, in the future, our success may
depend in part upon our ability to preserve our trade secrets, obtain and
maintain patent protection for our technologies, products and processes, and
operate without infringing upon the proprietary rights of other parties. We
intend to trademark our logo and the “Jerry Neel’s Bar-B-Q”
name.





We may
rely on certain proprietary technologies, trade secrets, and know-how that are
not patentable. Although we may take action to protect our unpatented trade
secrets and our proprietary information, in part, by the use of confidentiality
agreements with our employees, consultants and certain of our contractors, we
cannot guarantee that (a) these agreements will not be breached; (b) we will
have adequate remedies for any breach; (c) our proprietary trade secrets and
know-how will not otherwise become known or be independently developed or
discovered by competitors; or (d) our actions will be sufficient to prevent
imitation or duplication of our products and services by others or prevent
others from claiming violations of their trade secrets and proprietary
rights.







4
 Table of Contents




(8) Need for Government Approval of
Principal Products or Services




None of
the services we offer require specific government approval. We do have to
maintain our corporate status as well as any necessary sales tax and business
licenses.  Additionally we do have to maintain our restaurant according to
the standards set federally for food (meats, poultry etc.) and locally for
sanitary inspections to make sure our facility meets certain standards to remain
open.







(9)
Government Regulation





Various
federal, state and local laws affect our business, including various health,
sanitation, fire and safety standards. Restaurants to be constructed or
remodeled are subject to state and local building code and zoning requirements.
In connection with the development and remodeling of our restaurant, or any
future restaurant, we may incur costs to meet certain federal, state and local
regulations, including regulations promulgated under the Americans with
Disabilities Act.





We are
subject to the Federal Fair Labor Standards Act and various state laws governing
such matters as:


·
            minimum
      wage requirements; ·


·
            overtime;
      and


·
            other
      working conditions and citizenship requirements.





A
significant number of our food service personnel are paid at rates related to
the federal and, where applicable, state minimum wage;  accordingly,
increases in the minimum wage will increase wage rates at our
restaurant(s).





While we
believe that our operations are in compliance with all applicable regulations,
there can be no assurances that from time to time unintentional violations of
such regulations will not occur. We are subject to federal, state and local laws
and regulations applied to businesses, such as payroll taxes on the state and
federal levels. In general, our restaurant is subject to local business
licensing requirements. Our current business requires that we comply with state
corporate filings, city or county business license and the necessary business
liability insurance. The requirements of these regulations are minimal and do
not cause any undue burden.





(10)
Research and Development During Last Two Fiscal Years





Money was
spent on research and development of a 2 1⁄2 acre site located on U.S. Highway 71
on which we have an option to purchase.  We spent in excess of $20,000 on a
site plan and architectural drawings for a 10,600 square foot building that
would seat 264 patrons.





(11)
Cost and Effects of Compliance with Environmental Laws





We are
not subject to any federal, state or local environmental laws. Our products and
services do not contain any materials that have any environmental elements that
require special handling or disposal methods.  We estimate the costs and
effects of compliance with federal, state and local environmental laws at $400
annually.





(12)
Our Employees





As of
December 31, 2008 there are twenty-four (24) employees at J-Kan, Inc., fifteen
(15) of which are full-time.





Reports
to Security Holders





We file
reports and other information with the U.S. Securities and Exchange Commission
(“SEC”). You may read and copy any document that we file at the SEC's public
reference facilities at 100 F. Street, N.E., Washington, D.C. 20549. Please
call the SEC at 1-800-732-0330 for more information about its public reference
facilities. Our SEC filings will be available to you free of charge at the SEC's
web site at <www.sec.gov>.





We are
required by the Arkansas Business Corporation Act of 1987 Chapter 27, Subchapter
16, Section 4-27-1620 to provide annual reports. Such reports must contain
consolidated reports, where appropriate, and must include a balance sheet,
income statement and statement of changes in shareholder equity.  At the
request of a shareholder, we will send a copy of an annual report to include
audited financial statements. As a reporting company with the U.S. Securities
and Exchange Commission (“SEC”), we file all necessary quarterly (Form 10-Q),
annual (Form 10-K) and other reports as required.





Business
Development





Effective
January 15, 2009 J-Kan, Inc. signed a definitive agreement to combine with
TrinityCare Senior Living


LLC
(“TrinityCare”). Trinity Care is a privately operator of senior living
facilities.  The business combination was completed effective at the
close of business on February 16, 2009.  As a result of the merger,
the members of TrinityCare (the “TrinityCare


5
 Table of Contents


Equityholders”)
will own a majority of the voting stock of J-Kan, Inc. TrinityCare will be the
successor company.








Successor
Company:





TrinityCare
Senior Living partners with churches and developers to develop own and manage
quality senior living facilities that enrich the faith of the residents, and
provide single structure, state-of-the art independent living, assisted living,
memory care and adult day care facilities.





The
company is a rapidly growing business, with three successful facilities in Texas
and Tennessee, with expansion into Louisiana and the Southeastern part of the
United States. It offers community living services, including meals,
housekeeping, laundry, transportation, social, spiritual and recreational
activity, and health care monitoring, as well as access to health screenings,
such as blood pressure checks; periodic special services, including influenza
inoculations; dietary health management programs; and ongoing exercise and
fitness classes.





The
company also offers coordination with physician care, ambulation assistance,
bathing, dressing, eating, grooming, and personal hygiene services; maintenance
services; and special memory care services, such as services for residents with
certain forms of dementia or Alzheimer's disease.








ITEM
1A.   RISK FACTORS




Before
you invest in our common stock, you should be aware that there are risks, as
described below. You should carefully consider these risk factors together with
all of the other information included in this prospectus before you decide to
purchase shares of our common stock. Any of the following risks could adversely
affect our business, financial condition and results of operations. We have
incurred substantial losses from inception while realizing limited revenues and
we may never generate substantial revenues or be profitable in the
future.





Risks
Related To the Company





(1)
Intense Competition In The
Restaurant Industry Could Make It More Difficult To Expand Our Business And
Could Also Have A Negative Impact On Our Operating Results If Customers Favor
Our Competitors Or We Are Forced To Change Our Pricing And Other Marketing
Strategies to Compete.





The
restaurant industry is highly competitive. In our market, our restaurant
competes with a large number of national and regional restaurant chains, as well
as locally owned restaurants, offering low and medium-priced fare. We also
compete with convenience stores, delicatessens, and prepared food counters in
grocery stores, supermarkets, cafeterias, and other purveyors of moderately
priced and quickly prepared food.





Jerry Neel’s
BBQ’s competitors include national restaurant chains, such as Chili’s, Friday’s,
and Applebee’s as well as quick-service hamburger restaurant chains and other
types of quick-casual restaurants. Our restaurant, although not a part of the
quick-casual segment of the restaurant industry, competes with quick-service
restaurants and traditional casual dining restaurants.





To remain
competitive, we, as well as certain other major quick-casual and quick-service
restaurant chains, have increasingly offered selected food items and combination
meals at discounted prices. These changes in pricing and other marketing
strategies have had, and in the future may continue to have, a negative impact
on our sales and earnings.





(2)
Factors Specific To The
Quick-Casual And Quick-Service Restaurant Segments May Adversely Affect Our
Results Of Operations, Which May Cause A Decrease In Earnings And
Revenues.





The
quick-casual and quick-service restaurant segments are highly competitive and
can be materially adversely affected by many factors, including:


·
            changes
      in local, regional or national economic
  conditions;


·
            changes
      in demographic trends;


·
            changes
      in consumer tastes;


·
            changes
      in traffic patterns;


·
            increases
      in fuel prices, including a continuation of the current relatively higher
      levels of gasoline prices;


·
            consumer
      concerns about health and
nutrition;


·
            increases
      in the number of, and particular locations of, competing
      restaurants;


·
            inflation;


·
            increases
      in utility costs;


·
            increases
      in the cost of food, such as beef and chicken, and
    packaging;


6
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·
            consumer
      dietary considerations;


·
            increased
      labor costs, including healthcare and minimum wage
      requirements;


·
            regional
      weather conditions; and


·
            the
      availability of experienced management and hourly-paid
      employees.


·
            the
      inability to fund refurbishment;


·
            costs
      that exceed budgeted amounts;


·
            delays
      in completion of construction during our
  remodeling;


·
            the
      inability to obtain all necessary zoning and construction
      permits;


·
            achieving
      desired revenue or cash flow
levels;


·
            incurring
      substantial unrecoverable costs in the event remodeling is abandoned prior
      to completion; ·


·
            changes
      in governmental rules, regulations and interpretations;
  and


·
            changes
      in general economic and business
conditions.





(3)
Our Continued Growth Depends
On Our Ability To Expand our Current Restaurant and Catering Operations, Which
In Turn Depends On Our Continued Access To Capital.





Our
continued growth depends on our ability to increase revenues at our current
location and, possibly in the future, to open additional Jerry Neel’s
Barbeque restaurants. Operating our restaurant involves substantial risks,
including the following:


We cannot
assure you that our growth plans can be achieved. We cannot assure you that we
will be able to manage our operations effectively and our failure to do so could
adversely affect our results of operations. In addition, our ability to grow, as
well as our ability to meet other anticipated capital needs, will depend on our
continued access to external financing, including borrowings under our credit
facility. We cannot assure you that we will have access to the capital we need
on acceptable terms or at all, which could materially adversely affect our
business.





Additionally,
we may encounter difficulties growing beyond our presence in our existing core
market. We cannot assure you that we will be able to successfully grow our
market presence beyond the current key region within our existing market, as we
may encounter well-established competitors in new areas. As a result of the
foregoing, we cannot assure you that we will be able to successfully integrate
or profitably operate new restaurants outside our market.





(4)
Because We Currently Operate
Only One Restaurant, Any Potential Expansion Into New Markets May Present
Increased Risks Due To Our Unfamiliarity With The Area.





We
currently operate a single restaurant.  If we expand, some of our new
restaurants will be located in areas where we have little or no meaningful
experience. Those markets may have different competitive conditions, consumer
tastes and discretionary spending patterns than our existing markets, which may
cause our new restaurants to be less successful than our restaurant in our
existing market or to incur losses. An additional risk of expanding into new
markets is the lack of market awareness of the Jerry Neel’s Barbeque brand.
Restaurants opened in new markets may open at lower average weekly sales volumes
than our restaurant in our existing market, and may have higher restaurant-level
operating expense ratios than our current restaurant. Sales at restaurants
opened in new markets may take longer to reach, or may never reach, our current
average unit volumes, thereby adversely affecting our operating
results.





(5)
We Could Be Adversely Affected
By Additional Instances Of “Mad Cow” Disease, “Avian” Flu Or Other Food-Borne
Illness, As Well As Widespread Negative Publicity Regarding Food Quality,
Illness, Injury Or Other Health Concerns.





Negative
publicity about food quality, illness, injury or other health concerns
(including health implications of obesity and Tran fatty acids) or similar
issues stemming from one restaurant or a number of restaurants could materially
adversely affect us, regardless of whether they pertain to our own restaurant or
to restaurants owned or operated by other companies. For example, health
concerns about the consumption of beef or chicken or specific events such as the
outbreak of “mad cow” disease or “avian” flu could lead to changes in consumer
preferences, reduce consumption of our products and adversely affect our
financial performance. These events could reduce the available supply of beef or
chicken or significantly raise the price of beef or chicken.





In
addition, we cannot guarantee that our operational controls and employee
training will be effective in preventing food-borne illnesses, food tampering
and other food safety issues that may affect our restaurants. Food-borne illness
or food tampering incidents could be caused by customers, employees or food
suppliers and transporters and, therefore, could be outside of our control. Any
publicity relating to health concerns or the perceived or specific outbreaks of
food-borne illnesses, food tampering or other food safety issues attributed to
one or more of our restaurants could result in a significant decrease in guest
traffic in all of our restaurants and could have a material adverse effect on
our results of operations. In addition, similar publicity or occurrences with
respect to other restaurants or restaurant chains could also decrease our guest
traffic and have a similar material adverse effect on us.


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(6)We Use
Commodities Such as Meats, Fruits, Vegetables, Sugar and Other Raw Materials to
Make Our Products That May Be Subject to Certain Price Pressures and if The Cost
of Our Raw Materials Increases it May reduce Our Profits.





We have
numerous sources from which to obtain our raw materials. However, we are exposed
to the same economic risks associated with the factors that can affect
commodities such as weather, market conditions or transportation issues.
 If the price of our raw materials increases significantly, it may reduce
our margins and negatively affect our profits, if any.





(7)
We May Incur Significant
Liability Or Harm to our Reputation If Claims Are Brought Against
Us.





We may be
subject to complaints, regulatory proceedings or litigation from guests or other
persons alleging food-related illness, injuries suffered in our premises or
other food quality, health or operational concerns, including environmental
claims. In addition, in recent years a number of restaurant companies have been
subject to lawsuits, including class action lawsuits, alleging, among other
things, violations of federal and state law regarding workplace and employment
matters, discrimination, harassment, wrongful termination and wage, rest break,
meal break and overtime compensation issues and, in the case of quick-service
restaurants, alleging that they have failed to disclose the health risks
associated with high-fat foods and that their marketing practices have
encouraged obesity. We may also be subject to litigation or other actions
initiated by governmental authorities, our employees and our franchisees, among
others, based upon these and other matters. A significant judgment against us
could have a material adverse effect on our financial performance or liquidity.
Adverse publicity resulting from such allegations or occurrences or alleged
discrimination or other operating issues stemming from our location or a future
location, could adversely affect our business, regardless of whether the
allegations are true, or whether we are ultimately held liable. Any cases filed
against us could materially adversely affect us if we lose such cases and have
to pay substantial damages or if we settle such cases. In addition, any such
cases may materially and adversely affect our operations by increasing our
litigation costs and diverting our attention and resources to address such
actions. In addition, if a claim is successful, our insurance coverage may not
cover or be adequate to cover all liabilities or losses and we may not be able
to continue to maintain such insurance, or to obtain comparable insurance at a
reasonable cost, if at all. If we suffer losses, liabilities or loss of income
in excess of our insurance coverage or if our insurance does not cover such
loss, liability or loss of income, there could be a material adverse effect on
our results of operations.





(8)
Changes In Consumer Taste
Could Negatively Impact Our Business.





We obtain
our revenues from the sale of barbeque foods. The quick-casual and quick-service
restaurant segments are characterized by the frequent introduction of new
products, often accompanied by substantial promotional campaigns and are subject
to changing consumer preferences, tastes, and eating and purchasing habits. Our
success depends on our ability to anticipate and respond to changing consumer
preferences, tastes and eating and purchasing habits, as well other factors
affecting the restaurant industry, including new market entrants and demographic
changes. We may be forced to make changes in our menu items in order to respond
to changes in consumer tastes or dining patterns, and we may lose customers who
do not prefer the new menu items. In recent years, numerous companies in the
quick-casual and quick-service restaurant segments have introduced products
positioned to capitalize on the growing consumer preference for food products
that are, or are perceived to be, healthy, nutritious, low in calories and low
in fat content. If we do not continually develop and successfully introduce new
menu offerings that appeal to changing consumer preferences or if we do not
timely capitalize on new products, our operating results will suffer. In
addition, any significant event that adversely affects consumption of our
products, such as cost, changing tastes or health concerns, could adversely
affect our financial performance.





(9)
If A Significant Disruption In
Service Or Supply By Any Of Our Suppliers Or Distributors Were To Occur, It
Could Create Disruptions In The Operations Of Our Restaurant(s), Which Could
Have A Material Adverse Effect On Our Business.





Our
financial performance is dependent on our continuing ability to offer fresh,
quality food at competitive prices. If a significant disruption in service or
supply by certain of our suppliers or distributors were to occur, it could
create disruptions in the operations of our restaurants, which could have a
material adverse effect on us.





For our
restaurant, we have negotiated directly with local and national suppliers for
the purchase of food and beverage products and supplies. Our restaurants’ food
and supplies are ordered from approved suppliers and are shipped via
distributors to the restaurant. With respect to our distributors, if any of our
distributors is unable to service us, this could lead to a material disruption
of service or supply until a new distributor is engaged, which could have a
material adverse effect on our business.




(10)
If Labor Costs Increase, We
May Not Be Able To Make A Corresponding Increase In Our Prices And Our Operating
Results May Be Adversely Affected.




Wage
rates for a substantial number of our employees are at or slightly above the
minimum wage. As federal and/or state minimum wage rates increase, we may need
to increase not only the wage rates of our minimum wage employees but also the
wages paid to the employees at wage rates which are above the minimum wage,
which will increase our costs. To the extent that


8
 Table of Contents


we are
not able to raise our prices to compensate for increases in wage rates, this
could have a material adverse effect on our operating results.





(11)
The Efficiency And Quality Of
Our Competitors’ Advertising And Promotional Programs And The Extent And Cost Of
Our Advertising Programs Could Have A Material Adverse Effect On Our Results Of
Operations And Financial Condition.





Should
our competitors increase spending on advertising and promotion, should the cost
of television or radio advertising increase, should our advertising funds
materially decrease for any reason, or should our advertising and promotion be
less effective than our competitors’, there could be a material adverse effect
on our results of operations and financial condition.





(12)
If We Expand And Have Multiple
Operational Restaurants, Each Newly Developed Restaurant May Reduce Sales At Our
Existing Restaurant.





We
currently operate a single restaurant.  Should we expand and open
additional locations or offer franchises, we anticipate some of the new
restaurants will be in our existing market. At that time, to the extent that we
open a new restaurant in the vicinity of one or more of our existing restaurants
with the same barbeque theme, it is possible that some of the customers who
previously patronized those existing restaurants may choose to patronize the new
restaurant instead, reducing sales at those existing restaurants. Accordingly,
to the extent we open new restaurants in our existing market, sales at some of
our then existing restaurants may decline.





(13)
Our Business Is Regional And
We Therefore Face Risks Related To Reliance On Certain
Markets.





Our
restaurant is located in Arkansas in a town of approximately 80,200. Therefore,
the economic conditions, state and local government regulations, weather
conditions or other conditions affecting Arkansas may have a material impact on
the success of our restaurant in this location. Our restaurant is located in a
region that is susceptible to severe weather conditions. As a result, adverse
weather conditions in this area could damage this restaurant, result in fewer
guest visits to this restaurant and otherwise have a material adverse impact on
our business.





(14)
The Loss Of The Services Of
Our Senior Executives Could Have A Material Adverse Effect On Our Business,
Financial Condition Or Results Of Operations.





Our
success depends to a large extent upon the continued services of our senior
management, including Jerry “Jake” Neel, Jr., Chairman of the Board and Chief
Executive Officer, and Marisu Neel, Vice-president/Director who have
substantial experience in our restaurant. We believe that it would be extremely
difficult to replace Mr. Neel and Ms. Neel with individuals having
comparable experience. Consequently, the loss of the services of these two
executives could have a material adverse effect on our business, financial
condition or results of operations.





(15)
Government Regulation Could
Adversely Affect Our Financial Condition And Results Of
Operations.





We are
subject to extensive laws and regulations relating to the development and
operation of restaurants, including regulations relating to the
following:


·
            zoning;


·
            the
      preparation and sale of food;


·
            liquor
      licenses which may allow us to serve alcoholic beverages at our
      restaurant;


·
            employer/employee
      relationships, including minimum wage requirements, overtime, working and
      safety conditions, and citizenship
requirements;


·
            federal
      and state laws that prohibit discrimination and laws regulating design and
      operation of facilities, such as the Americans With Disabilities Act of
      1990; and


·
            federal
      and state regulations governing the operations of franchises, including
      rules promulgated by the Federal Trade
  Commission.





In the
event that legislation having a negative impact on our business is adopted, you
should be aware that it could have a material adverse impact on us. For example,
substantial increases in the minimum wage could adversely affect our financial
condition and results of operations. Local zoning or building codes or
regulations can cause substantial delays in our ability to build and open new
restaurants. Local authorities may deny our licenses if they determine that our
conduct violates applicable regulations. Any failure to obtain and maintain
required licenses, permits and approvals could adversely affect our operating
results.





9
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(16)
The Costs of Operating as a Public Company are High and We May Not be Able to
Afford the Cost of Operating as a Public Company.


We have
no experience at operating as a public company.  It may be necessary for us
to retain outside consultants and other professionals to assist us in meeting
the requirements of being a fully reporting company.  These costs may be
too great for us to bear.  Investors will be at risk to lose all or a part
of their investment in the event we are forced to remain private as the market
for our stock will be very illiquid.





Risks
Related To Our Stock





(17)
We Do Not Expect To Pay Any
Cash Dividends For The Foreseeable Future.





We do not
anticipate that we will pay any cash dividends to holders of our common stock in
the foreseeable future. The absence of a dividend on our common stock may
increase the volatility of the market price of our common stock or make it more
likely that the market price of our common stock will decrease in the event of
adverse economic conditions or adverse developments affecting our company. We
are a holding company and conduct all of our operations through our direct
subsidiary. As a result, for us to pay dividends, we would need to rely on
dividends or distributions to us from our subsidiary.





(18)
Because it May Be Difficult to
Effect a Change in Control of J-Kan, Inc. Without Current Management Consent,
Management May Be Entrenched Even Though Stockholders May Believe Other
Management May Be Better and a Potential Suitor Who May Be Willing to Pay a
Premium to Acquire Us May Not Attempt to Do So.





Jerry
“Jake” Neel, Jr., President and Director, currently holds approximately 61% of
our outstanding voting stock. Such concentration of ownership may have the
effect of delaying, deferring or preventing a change in control of us and
entrenching current management even though stockholders may believe other
management may be better. Potential suitors who otherwise might be willing to
pay a premium to acquire us may decide not to acquire us because it may be
difficult to effect a change in control of us without current management's
consent. Mr. Neel has the ability to control the outcome on all matters
requiring stockholder approval, including the election and removal of directors;
any merger, consolidation or sale of all or substantially all of our assets; and
the ability to control our management and affairs.





(19)
Our Lack of Menu
Diversification Could Result in the Devaluation of Our Stock if our Revenues
From Our Primary Menu Offering Decreases.





We expect
our business to solely consist of barbeque restaurant(s) and catering. We do not
have any other menu items and a change in consumer tastes could adversely affect
our revenue. While our lack of diversification has not hurt our profitability in
the past, our expansion of operations may impact our lack of diversity. This
lack of business diversification could cause you to lose all or some of your
investment if we are unable to generate additional revenues since we do not
expect to have any other menu lines other than barbeque.





(20)
ThePennyStockRules Could Restrict the Ability of
Broker-Dealers to Sell Our Shares Having a Negative Effect on Our
Offering.





The SEC
has adopted penny stock regulations which apply to securities traded over-the-
counter. These regulations generally define penny stock to be any equity
security that has a market price of less than $5.00 per share or an equity
security of an issuer with net tangible assets of less than $5,000,000 as
indicated in audited financial statements, if the corporation has been in
continuous operations for less than three years. Subject to certain limited
exceptions, the rules for any transaction involving a penny stock require the
delivery, prior to the transaction, of a risk disclosure document prepared by
the SEC that contains certain information describing the nature and level of
risk associated with investments in the penny stock market. The broker-dealer
also must disclose the commissions payable to both the broker-dealer and the
registered representative and current quotations for the securities. Monthly
account statements must be sent by the broker-dealer disclosing the estimated
market value of each penny stock held in the account or indicating that the
estimated market value cannot be determined because of the unavailability of
firm quotes. In addition, the rules impose additional sales practice
requirements on broker-dealers who sell such securities to persons other than
established customers and institutional accredited investors (generally
institutions with assets in excess of $5,000,000). These practices require that,
prior to the purchase, the broker-dealer determined that transactions in penny
stocks were suitable for the purchaser and obtained the purchaser's written
consent to the transaction. If a market for our common stock does develop and
our shares trade below $5.00 per share, it will be a penny stock. Consequently,
the penny stock rules will likely restrict the ability of broker-dealers to sell
our shares and will likely affect the ability of purchasers in the offering to
sell our shares in the secondary market. Trading in our common stock will be
subject to the "penny stock" rules. Due to the thinly traded market of these
shares investors are at a much higher risk to lose all or part of their
investment. Not only are these shares thinly traded but they are subject to
higher fluctuations in price due to the instability of earnings of these smaller
companies. As a result of the lack of a highly traded market in our shares
investors are at risk of a lack of brokers who may be willing to trade in these
shares.







10
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ITEM
1B.   UNRESOLVED STAFF COMMENTS





None.




ITEM
2.      PROPERTIES




We lease
an approximately 4,000 square foot building to operate Jerry Neel’s Bar-B-Q
(see Figures 1 through 4, below).  The underlying property is zoned
commercial.  The lease also includes the adjacent 24,500 square feet of
paved parking area.  Our current plan provides for the continued leasing of
this space and maintaining our current menu offering.  Our present lease
was entered into on November 1, 1998 providing for monthly rent payments of
$4,000 per month due on the first day of each month as advance payments for the
month upcoming.  There is a daily $10.00 late charge for each day the rent
payment is late.   Our current lease expires on October 31, 2010.
 There is a provision for the Lessee to have the option to extend the lease
for one (1) additional five (5) year term by providing sixty (60) day written
notice to the Lessors.  The lease is executed between related parties.
 The Lessors are Sandra C. and Jerry W. Neel, Sr. the
parents of Jerry Neel, Jr., President of J-Kan, Inc.  Management feels
this location is vital to our local clientele we want to continue to
attract.







ITEM
3.      LEGAL PROCEEDINGS





We are
not engaged in any litigation, and we are unaware of any claims or complaints
that could result in future litigation.  We will seek to minimize
disputes with our customers but recognize the inevitability of legal action in
today’s business environment as an unfortunate price of conducting
business.




ITEM
4.      SUBMISSIONS OF MATTERS TO A VOTE OF
SECURITY HOLDERS





No
matters were submitted to our security holders during the five month period
ending December 31, 2008 that were not reported in a current report on Form
8-K.





11
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PART
II





ITEM
5.      MARKET FORREGISTRANT'S
COMMON EQUITY, RELATED STOCKHOLDERS MATTERS AND ISSUER PURCHASES OF EQUITY
SECURITIES





Our
common stock is quoted on the Over the Counter Bulletin Board (“OTCBB”) under
the symbol “JKAN” for the reporting period.  Although we are listed on the
OTCBB, there can be no assurance that an active trading market for our stock
will develop. Price quotations on the exchange will reflect inter-dealer prices,
without retail mark-up, mark-down or commission, and may not represent actual
transactions.





Should a
market develop for our shares, the trading price of the common stock is likely
to be highly volatile and could be subject to wide fluctuations in response to
factors such as actual or anticipated variations in quarterly operating results,
announcements of technological innovations, new sales formats, or new services
by us or our competitors, changes in financial estimates by securities analysts,
conditions or trends in Internet or traditional retail markets, changes in the
market valuations of other equipment and furniture leasing service providers or
accounting related business services, announcements by us or our competitors of
significant acquisitions, strategic partnerships, joint ventures, capital
commitments, additions or departures of key personnel, sales of common stock and
other events or factors, many of which are beyond our control. In addition, the
stock market in general, and the market for instant messaging business services
in particular, has experienced extreme price and volume fluctuations that have
often been unrelated or disproportionate to the operating performance of such
companies. These broad market and industry factors may materially adversely
affect the market price of the common stock, regardless of our operating
performance.





Consequently,
future announcements concerning us or our competitors, litigation, or public
concerns as to the commercial value of one or more of our services may cause the
market price of our common stock to fluctuate substantially for reasons which
may be unrelated to operating results.  These fluctuations, as well as
general economic, political and market conditions, may have a material adverse
effect on the market price of our common stock.





Cash
dividends have not been paid during the last three (3) years. In the near
future, we intend to retain any earnings to finance the development and
expansion of our business. We do not anticipate paying any cash dividends on our
common stock in the foreseeable future. The declaration and payment of cash
dividends by us are subject to the discretion of our board of directors. Any
future determination to pay cash dividends will depend on our results of
operations, financial condition, capital requirements, contractual restrictions
and other factors deemed relevant at the time by the board of directors. We are
not currently subject to any contractual arrangements that restrict our ability
to pay cash dividends.





At the
present time we have no outstanding options or warrants to purchase securities
convertible into common stock. There were 56,200 shares (1,686,000 shares
pre-split) of common stock that could be sold by the selling shareholders
according to Rule 144.  The CUSIP number for our common stock is 46620T 1
09.







PriceRangeof Common
Stock




The
Company’s common stock is listed on the Over the Counter Bulletin Board ("OTC:
BB") under the symbol “JKAN”, subsequently changed to
“TCSR”.   The Company received its "Notice of Effectiveness" on
February 14, 2008.    The Company's stock has commenced
trading on the exchange in the August 2008.





High
                
                
                LowFiscal
      Year 2008First
      quarter ended March 31, 2008
                
                $
                NA
                
                
                $
                NASecond
      quarter ended June 30, 2008
                
                $
                NA
                
                
                $
                .NAThird
      quarter ended September 30, 2008
                
                $
                4.23
                
                
                $
                3.00Fourth
      quarter ended December 31, 2008
                
                $
                4.23
                
                
                $
                4.23





Note:  Per share prices
reflect post-split




Approximate Number of Equity
Security Holders




On March
25, 2009 the Company's common stock had a closing price quotation of
1.80.   As of December 31, 2008, there were approximately 45
certificate holders of record of the Company’s common stock.








12
 Table of Contents




Dividends




We have
not declared or paid cash dividends on our common stock.




Stock
Option Grants





To date,
we have not granted any stock options.





Registration
Rights





We have
not granted registration rights to the selling shareholders or to any other
persons.




ITEM
6.      SELECTED FINANCIAL
DATA




The
selected financial data set forth below should be read together with
“Management’s Discussion and Analysis of Financial Condition and Results of
Operations” and our financial statements and related notes included in this
Annual Report on Form 10-K.





The
selected financial data set forth below as of December 31, 2008 and 2007 and for
the five month periods then ended are derived from our audited financial
statements included in this Annual Report on Form 10-K. All other selected
financial data set forth below is derived from our audited financial statements
not included in this Annual Report on Form 10-K. Our historical results are not
necessarily indicative of our results of operations to be expected in the
future.








Selected
      Financial DataFive
      Months Ended December 31,2008
                
                
                2007Revenue
                
                
                471,970
                
                
                
                447,874Total
      Operating Expenses
                
                
                470,876
                
                
                
                475,813Income
      (Loss) From Operations
                
                
                1,094
                
                
                
                -27,939Other
      Income (Expense)
                
                
                1,997
                
                
                
                -887Benefit
      (Provision For Income Taxes)
                
                
                1,000
                
                
                
                3,000Net
      Income (Loss) Per Share Of Common Stock
                
                $
                0.00
                
                
                $
                (0.02
                )Total
      Assets
                
                
                201,111
                
                
                
                212,399Total
      Liabilities
                
                
                172,506
                
                
                
                216,194Total
      Stockholders' Equity
                
                
                28,605
                
                
                
                -3,795








ITEM
7.      MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTSOF OPERATIONS.





Cautionary Notice Regarding
Forward Looking Statements





The
information contained in Item 7 contains forward-looking statements within the
meaning of Section 27A of the Securities Act of 1933, as amended, and Section
21E of the Securities Exchange Act of 1934, as amended. Actual results may
materially differ from those projected in the forward-looking statements as a
result of certain risks and uncertainties set forth in this report. Although
management believes that the assumptions made and expectations reflected in the
forward-looking statements are reasonable, there is no assurance that the
underlying assumptions will, in fact, prove to be correct or that actual results
will not be different from expectations expressed in this report.




We desire
to take advantage of the “safe harbor” provisions of the Private Securities
Litigation Reform Act of 1995. This filing contains a number of forward-looking
statements which reflect management’s current views and expectations with
respect to our business, strategies, products, future results and events, and
financial performance. All statements made in this filing other than statements
of historical fact, including statements addressing operating performance,
events, or developments which management expects or anticipates will or may
occur in the future, including statements related to distributor channels,
volume growth, revenues, profitability, new products, adequacy of funds from
operations, statements expressing general optimism about future operating
results, and non-historical information, are forward looking statements. In
particular, the words “believe,” “expect,” “intend,” “anticipate,” “estimate,”
“may,” variations of such words, and similar expressions identify
forward-looking statements, but are not the exclusive means of identifying such
statements, and their absence does not mean that the statement is not
forward-looking. These forward-looking statements are subject to certain risks
and uncertainties, including those discussed below. Our


13
 Table of Contents


actual
results, performance or achievements could differ materially from historical
results as well as those expressed in, anticipated, or implied by these
forward-looking statements. We do not undertake any obligation to revise these
forward-looking statements to reflect any future events or
circumstances.





Readers
should not place undue reliance on these forward-looking statements, which are
based on management’s current expectations and projections about future events,
are not guarantees of future performance, are subject to risks, uncertainties
and assumptions (including those described below), and apply only as of the date
of this filing. Our actual results, performance or achievements could differ
materially from the results expressed in, or implied by, these forward-looking
statements. Factors which could cause or contribute to such differences include,
but are not limited to, the risks to be discussed in our Annual Report on form
10-K and in the press releases and other communications to shareholders issued
by us from time to time which attempt to advise interested parties of the risks
and factors which may affect our business. We undertake no obligation to
publicly update or revise any forward-looking statements, whether as a result of
new information, future events, or otherwise.





Results of
Operations





For
the five months ended December 31, 2008 and 2007.





Revenues





For the
five months ended December 31, 2008 and 2007 we generated revenues of $471,970,
and $447,874, respectively from our restaurant operations.   The
increase was due to competitive pricing of quality food
alternative.





Operating
Expenses





Operating
costs were incurred in the amount of $470,876 and $475,813 for the five months
ended December 31, 2008 and 2007, respectively.   The slight
decrease was attributable to cost reductions, specifically food costs.





Net Income
(Loss)





The
Company recognized net income of $2,091 for the five months ended December 31,
2008, compared to a net loss in the amount of $31,826 for the five month period
ended December 31, 2007.  The increase was due to the cobined efforts
to increase sales and slight reduction in operating expenses.  At this
time, normal costs of   public filing will continue and it is not
known when significant revenues will occur to off-set these
expenses.




Liquidity and Capital
Resources




The
Company is currently financing its operations primarily through cash generated
by the operating revenue.  We believe we can currently satisfy our
cash requirements for the next twelve months with our current cash and expected
revenues from our private placement and sales.  However, management
plans to increase revenue in order to sustain operations for at least the next
twelve months.





At
December 31, 2008 the Company had adequate cash resources to meet current
obligations.  Management believes that actions occurring subsequent to
the year end will benefit shareholder value.





Off-Balance Sheet
Arrangements





We have
no off-balance sheet arrangements.





Management Consideration of
Alternative Business Strategies





In order
to continue to protect and increase shareholder value management believes that
it may, from time to time, consider alternative management strategies to create
value for the company or additional revenues.  Strategies to be
reviewed may include acquisitions; roll-ups; strategic alliances; joint ventures
on large projects; and/or mergers.





Management
will only consider these options where it believes the result would be to
increase shareholder value while continuing the viability of the
company.   Management considered this objective in the acceptance
of the merger offer.





Effective
January 15, 2009 J-Kan, Inc. signed a definitive agreement to combine with
TrinityCare Senior Living


LLC
(“TrinityCare”). Trinity Care is a privately operator of senior living
facilities.  The business combination was completed effective at the
close of business on February 16, 2009.  As a result of the merger,
the members of TrinityCare (the “TrinityCare Equityholders”) will own a
majority of the voting stock of J-Kan, Inc. TrinityCare will be the successor
company.  See Subsequent Event section that follows.







14
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Subsequent
Events


Acquisition
or Disposition of Assets


Effective
January 15, 2009 J-Kan, Inc. signed a definitive agreement to combine with
TrinityCare Senior Living


LLC
(“TrinityCare”). Trinity Care is a privately operator of senior living
facilities.





The
business combination was consummated effective at the close of business on the
16th day of February, 2009.


As a
result of the merger, the members of TrinityCare (the “TrinityCare
Equityholders”) own a majority of the voting stock of J-Kan, Inc.





In
accordance with the terms of the agreement, the following occurred:


·
            The
      majority shareholders of J-KAN cancelled 1,000,000 shares in exchange for
      the deposed assets and liabilities of the pre-merger operating
      subsidiary;


·
            Members
      of TrinityCare were issued shares of Series A Convertible Stock that
      represent approximately 97.44% of the outstanding equity and voting rights
      after taking into account the
issuance;


·
            TrinityCare
      insiders were issued 8,000,000 shares, under the reorganization
      plan;


·
            An
      additional 1,205,400 shares were issued at closing to individuals as part
      of the consideration of the merger;


·
            The
      Successor Company subsequently converted existing debt to equity,
      requiring the issuance of an additional 1,750,000
  shares;


·
            In
      connection with the closing activities, TrinityCare paid the majority
      shareholders of J-Kan $150,000 for due diligence, closing and other
      incurred expenses.  In addition, agreed to pay $6,000 for costs
      associated with SEC filings, legal, accounting and winding-down
      expenses.





Reincorporation


The
reorganization has been approved by the shareholders of
J-Kan.  Additional information about the reorganization and
TrinityCare is contained in J-Kan’s Current Report on Form 8-K dated February 9,
2009, which was filed with the SEC.





As a
result of the business combination, the Company reincorporated in the State of
Nevada and adopted the Nevada Articles of Incorporation.





Our
authorized capital consists of 100,000,000 shares of common stock, $.01 par
value. As of July 31, 2008, there


were
56,200 shares (1,686,000 pre-split shares) of our common stock issued and
outstanding. The authorized capital of J-Kan Nevada also consists of 100,000,000
shares of common stock, $.001 par value per share as well as 20,000,000 shares
of preferred stock. Except for the authorization to issue 20,000,000 shares of
preferred stock, the reincorporation will not affect our total number of
authorized shares, number of shareholders, stockholder’s equity or total
capitalization. We have no present intention to issue any of the newly
authorized shares of preferred stock.





Common
Stock


Under the
reincorporation the authorized common stock, $.01 par value, remains unchanged
at 100,000,000. Each share of our common stock is entitled to one
vote.





Preferred
Stock


The
Nevada Articles of Incorporation authorizes the issuance of up to 20,000,000
shares of serial preferred stock, without any action on the part of the
stockholders. Shares of our serial preferred stock with voting rights could be
issued and would then represent an additional class of stock required for
shareholder approval of a transaction. If the board of directors determined to
issue an additional class of voting preferred stock it could dilute the voting
rights of the holders of common stock and have preference over the common stock
as to dividends or distributions in liquidation of the Company.





Change
in Directors


Donald W.
Sapaugh, Chief Executive Officer of TrinityCare was appointed Director,
Chairman, and Chief Executive Officer.  Joe M. Wiley was appointed
Chief Financial Officer, Director, Secretary, and Treasurer.  Jerry W.
Neel, Jr., Jerry W. Neel, Sr., Marisu Neel, and Sandra Neel, directors of J-Kan,
Inc. have resigned from these positions with the parent company.





Reverse
Stock Split


A 1:30
common share reduction was effective immediately after the completion of the
business merger.  There will be approximately 8,922,867 outstanding
common share equivalents.  Approximately 8,900,000 common share
equivalents (97.44%) will be held by the present TrinityCare Shareholders and
approximately 22,867 common shares (2.56%) will be held by the present J-Kan
shareholders.





Name
Change


Effective
February 16, 2009, J-Kan, Inc. changed its name to TrinityCare Senior Living,
Inc.





Change
in fiscal year end


Upon the
completion of the business merger and the adoption of the new Articles of
Incorporation, the Company elected to change its fiscal year end from July 31 to
December 31.  The change in fiscal years required the issuance of a
transition reporting


15
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period,
therefore the statement of operations in the financial statements represent the
activities of J-Kan for the five month period August 1, 2008 through December
31, 2008. The change in the fiscal year was effectuated to coincide with revenue
cycles and conformity with comparable industry reporting.








Critical Accounting
Policies




The
Company’s significant accounting policies are presented in the Company’s notes
to financial statements for the period ended December 31, 2008 and 2007, which
are contained in this filing, the Company’s 2008 Annual Report on Form 10-K. The
significant accounting policies that are most critical and aid in fully
understanding and evaluating the reported financial results include the
following:





The
Company prepares its financial statements in conformity with generally accepted
accounting principles in the United States of America. These principals require
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Management believes that these estimates
are reasonable and have been discussed with the Board of Directors; however,
actual results could differ from those estimates.




In
accordance with Statement of Financial Accounting Standards (SFAS) No. 144,
"Accounting for Impairment or Disposal of Long-Lived Assets," long-lived assets
such as property, equipment and identifiable intangibles are reviewed for
impairment whenever facts and circumstances indicate that the carrying value may
not be recoverable.  When required impairment losses on assets to be
held and used are recognized based on the fair value of the
asset.  The fair value is determined based on estimates of future cash
flows, market value of similar assets, if available, or independent appraisals,
if required.  If the carrying amount of the long-lived asset is not
recoverable from its undiscounted cash flows, an impairment loss is recognized
for the difference between the carrying amount and fair value of the
asset.  When fair values are not available, the Company estimates fair
value using the expected future cash flows discounted at a rate commensurate
with the risk associated with the recovery of the assets.  We did not
recognize any impairment losses for any periods presented.





Recent Accounting
Pronouncements





The
Financial Accounting Standards Board and other standard-setting bodies issued
new or modifications to, or interpretations of, existing accounting standards
during the year. The Company has carefully considered the new pronouncements
that alter previous generally accepted accounting principles and does not
believe that any new or modified principles will have a material impact on the
corporation’s reported financial position or operations in the near
term.  These recently issued pronouncements have been addressed in the
footnotes to the financial statements included in this filing.




ITEM
7A.   QUANTITATIVE AND QUALITIATIVE DISCLOSURES ABOUT
MARKET RISK





We do not
hold any derivative instruments and do not engage in any hedging
activities.




16
 Table of Contents










ITEM
8.      FINANCIAL STATEMENTS AND
SUPPLEMENTARY DATA





Financial
Statements





TrinityCare
Senior Living, Inc.


Formally
J-Kan, Inc. and Subsidiary





As
of December 31, 2008 and 2007 and


for
the Five Months Ended December 31, 2008 and 2007









17
 Table of Contents








Contents




Financial
      Statements:Report
      of Independent Registered Public Accounting Firm
            F-2Balance
      Sheets
            F-3Statements
      of Operations
            F-4Statements
      of Changes in Stockholders’ Equity
            F-5Statements
      of Cash Flows
            F-6/F-7Notes
      to Financial Statements
            F-8 through
      F-14










18
 Table of Contents




Randall N. Drake,
C.P.A., P.A.


1981
Promenade Way


Clearwater,
FL  33760


727.536.4863


Randall@RDrakeCPA.com





Report of Independent
Registered Public Accounting Firm





Board of
Directors


TrinityCare
Senior Living, Inc. (formally
J-Kan, Inc. and Subsidiaries)


Friendswood,
TX





We have
audited the accompanying balance sheets of TrinityCare Senior Living, Inc.
(formally J-Kan, Inc. and
Subsidiaries) as of
December 31, 2008 and July 31, 2008 and the related statements of operations,
stockholders’ equity, and cash flows for the five month period ended December
31, 2008 and twelve months ended July 31, 2008 and 2007.  These financial
statements are the responsibility of the Company’s management.  Our
responsibility is to express an opinion on these financial statements based on
our audit.





We
conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States).  Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  The Company is not
required at this time, to have, nor were we engaged to perform, an audit of its
internal control over financial reporting.  Our audit included
consideration of internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the Company's
internal controls over financial reporting.   Accordingly, we
express no such opinion. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements.
 An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation.  We believe that our audit provided a
reasonable basis for our opinion.





In our
opinion, based on our audit, the financial statements referred to above present
fairly, in all material respects, the financial position of the Company as of
December 31, 2008 and July 31, 2008 and the results of its operations and its
cash flows for the five month period ended December 31, 2008 and twelve months
ended July 31, 2008 and 2007 in conformity with accounting principles
generally accepted in the United States of America.








/s/
Randall N. Drake, CPA PA


Clearwater,
Florida


March 30,
2009













































































19
 Table of Contents


TRINITYCARE SENIOR LIVING, INC.


FORMERLY J-KAN, INC. AND SUBSIDIARY


CONSOLIDATED BALANCE SHEETS


December
      31,
                        
                        
                        July
      31,2008
                        
                        
                        2007
                        
                        
                        2008(audited)
                        
                        
                        (unaudited)
                        
                        
                        (audited)ASSETSCURRENT
      ASSETSCash
      and cash equivalents
                        
                        $
                        69,560
                        
                        
                        $
                        73,026
                        
                        
                        $
                        60,217Accounts
      receivable
                        
                        
                        9,860
                        
                        
                        
                        11,413
                        
                        
                        
                        7,534Inventory
                        
                        
                        15,400
                        
                        
                        
                        8,950
                        
                        
                        
                        14,914Prepaid
      income taxes
                        
                        
                        618
                        
                        
                        
                        12,096
                        
                        
                        
                        5,345Total
      Current Assets
                        
                        
                        95,438
                        
                        
                        
                        105,485
                        
                        
                        
                        88,010PROPERTY
      AND EQUIPMENTVehicles
                        
                        
                        141,131
                        
                        
                        
                        111,140
                        
                        
                        
                        141,131Storage
      buildings
                        
                        
                        1,589
                        
                        
                        
                        1,589
                        
                        
                        
                        1,589Equipment
                        
                        
                        106,695
                        
                        
                        
                        105,568
                        
                        
                        
                        105,568Furniture
      and fixtures
                        
                        
                        8,550
                        
                        
                        
                        8,550
                        
                        
                        
                        8,550Signs
                        
                        
                        12,110
                        
                        
                        
                        12,110
                        
                        
                        
                        12,110Leasehold
      improvements
                        
                        
                        27,889
                        
                        
                        
                        27,889
                        
                        
                        
                        27,889297,964
                        
                        
                        
                        266,846
                        
                        
                        
                        296,837Less
      accumulated depreciation
                        
                        
                        206,120
                        
                        
                        
                        172,498
                        
                        
                        
                        191,28691,844
                        
                        
                        
                        94,348
                        
                        
                        
                        105,551OTHER
      ASSETSDeposits
      and memberships
                        
                        
                        3,281
                        
                        
                        
                        3,281
                        
                        
                        
                        3,281Accounts
      receivable - stockholder
                        
                        
                        10,548
                        
                        
                        
                        9,285
                        
                        
                        
                        24,00713,829
                        
                        
                        
                        12,566
                        
                        
                        
                        27,288Total
      Assets
                        
                        $
                        201,111
                        
                        
                        $
                        212,399
                        
                        
                        $
                        220,849








The
accompanying notes are an integral part of these financial
statements







20
 Table of Contents





December
      31,
                
                
                July
      31,2008
                
                
                2007
                
                
                2007(audited)
                
                
                (unaudited)
                
                
                (audited)LIABILITIES
      AND STOCKHOLDERS' EQUITYCURRENT
      LIABILITIESCurrent
      portion of long-term debt
                
                $
                22,482
                
                
                $
                25,717
                
                
                $
                27,303Accounts
      payable
                
                
                69,656
                
                
                
                82,965
                
                
                
                70,019Income
      taxes payable
                
                
                494
                
                
                
                -
                
                
                
                494Accrued
      payroll
                
                
                16,756
                
                
                
                11,671
                
                
                
                10,108Accrued
      payroll taxes and payable
                
                
                9,068
                
                
                
                10,489
                
                
                
                9,157Accrued
      expenses
                
                
                10,000
                
                
                
                30,000
                
                
                
                10,000Total
      Current Liabilities
                
                
                128,456
                
                
                
                160,842
                
                
                
                127,081LONG-TERM
      LIABILITIESLong-term
      debt
                
                
                35,050
                
                
                
                25,852
                
                
                
                39,754Note
      payable - stockholder
                
                
                -
                
                
                
                19,500
                
                
                
                19,500Deferred
      income taxes
                
                
                9,000
                
                
                
                10,000
                
                
                
                8,000Total
      Long-Term Liabilities
                
                
                44,050
                
                
                
                55,352
                
                
                
                67,254STOCKHOLDERS'
      EQUITYCommon
      stock, $.01 par value;authorized
      100,000,000; issuedand
      outstanding 1,686,000 shares
                
                
                843
                
                
                
                843
                
                
                
                843Retained
      earnings (accumulated deficit)
                
                
                27,762
                
                
                
                (4,638
                )
                
                
                25,671Total
      Stockholders' Equity
                
                
                28,605
                
                
                
                (3,795
                )
                
                
                26,514Total
      Liabilities andStockholders'
      Equity
                
                $
                201,111
                
                
                $
                212,399
                
                
                $
                220,849








The
accompanying notes are an integral part of these financial
statements

















21
 Table of Contents




TRINITYCARE
      SENIOR LIVING, INC.FORMALLY
      J-KAN, INC. AND SUBSIDIARYCONSOLIDATED
      STATEMENT OF OPERATIONS
  for
      the five months ended
                
                
                for
      the twelve months endedDecember
      31,
                
                
                July
      31,2008
                
                
                2007
                
                
                2008
                
                
                2007(audited)
                
                
                (unaudited)
                
                
                (audited)
                
                
                (audited)REVENUERestaurant
      and catering sales
                
                $
                71,970
                
                
                $
                447,874
                
                
                $
                1,122,492
                
                
                $
                1,086,339OPERATING
      EXPENSESAdvertising
                
                
                8,436
                
                
                
                5,372
                
                
                
                15,608
                
                
                
                11,218Automobile
                
                
                2,494
                
                
                
                2,808
                
                
                
                15,133
                
                
                
                9,833Bad
      Debt
                
                
                
                
                
                
                
                
                
                
                2,750
                
                
                
                -Bank
      charges
                
                
                8,713
                
                
                
                7,684
                
                
                
                19,875
                
                
                
                16,358Contract
      labor
                
                
                576
                
                
                
                825
                
                
                
                2,139
                
                
                
                1,414Depreciation
                
                
                14,834
                
                
                
                13,421
                
                
                
                32,209
                
                
                
                39,001Insurance
                
                
                10,499
                
                
                
                21,460
                
                
                
                50,739
                
                
                
                57,786Laundry,
      linen and uniforms
                
                
                3,329
                
                
                
                3,306
                
                
                
                6,743
                
                
                
                3,876Legal
      and accounting
                
                
                21,329
                
                
                
                18,260
                
                
                
                30,707
                
                
                
                100,684Office
      and Miscellaneous
                
                
                1,484
                
                
                
                2,297
                
                
                
                13,008
                
                
                
                6,216Payroll
      taxes
                
                
                12,087
                
                
                
                9,736
                
                
                
                25,366
                
                
                
                22,608Purchases
                
                
                190,519
                
                
                
                216,669
                
                
                
                472,307
                
                
                
                394,022Rent
                
                
                6,798
                
                
                
                21,219
                
                
                
                30,504
                
                
                
                55,559Repairs
      and maintenance
                
                
                5,386
                
                
                
                5,381
                
                
                
                18,500
                
                
                
                13,313Salaries
                
                
                149,717
                
                
                
                113,232
                
                
                
                288,916
                
                
                
                263,712Supplies
                
                
                8,355
                
                
                
                8,568
                
                
                
                19,606
                
                
                
                14,924Taxes
      and licenses
                
                
                2,323
                
                
                
                3,928
                
                
                
                7,851
                
                
                
                4,796Telephone
                
                
                2,926
                
                
                
                5,861
                
                
                
                15,539
                
                
                
                14,660Travel
      and entertainment
                
                
                4,817
                
                
                
                1,963
                
                
                
                13,877
                
                
                
                5,348Utilities
                
                
                16,254
                
                
                
                13,823
                
                
                
                36,265
                
                
                
                38,504470,876
                
                
                
                475,813
                
                
                
                1,117,642
                
                
                
                1,073,832INCOME
      (LOSS) FROM OPERATIONS
                
                
                1,094
                
                
                
                (27,939
                )
                
                
                4,850
                
                
                
                12,507OTHER
      INCOME (EXPENSE)Other
      income
                
                
                2,512
                
                
                
                -
                
                
                
                126
                
                
                
                6,684Interest
      expense
                
                
                (515
                )
                
                
                (887
                )
                
                
                (1,916
                )
                
                
                (2,106
                )1,997
                
                
                
                (887
                )
                
                
                (1,790
                )
                
                
                4,578INCOME
      (LOSS) BEFORE INCOME TAXES
                
                
                3,091
                
                
                
                (28,826
                )
                
                
                3,060
                
                
                
                17,085PROVISION
      FOR INCOME TAXES
                
                
                1,000
                
                
                
                3,000
                
                
                
                4,577
                
                
                
                (995
                )NET
      INCOME (LOSS)
                
                $
                2,091
                
                
                $
                (31,826
                )
                
                $
                (1,517
                )
                
                $
                18,080NET
      INCOME (LOSS) PER SHARE
                
                $
                0.001
                
                
                $
                (0.019
                )
                
                $
                (0.001
                )
                
                $
                0.012
   22
 Table of Contents








TRINITYCARE
      SENIOR LIVING, INC.FORMALLY
      J-KAN, INC. AND SUBSIDIARYCONSOLIDATED
      STATEMENTS OF CHANGESIN
      STOCKHOLDERS' EQUITYFIVE
      MONTHS ENDED DECEMBER 31, 2008 AND 2007  (AccumulatedDeficit)
                    
                    
                    TotalCommon
      Stock
                    
                    
                    Retained
                    
                    
                    Stockholders'Shares
                    
                    
                    Amount
                    
                    
                    Earnings
                    
                    
                    EquityBALANCE,
      JULY 31, 2007 (audited)
                    
                    
                    56,200
                    
                    
                    $
                    843
                    
                    
                    $
                    27,188
                    
                    
                    $
                    28,031Net
      Loss, for the five months ended December 31, 2007
    (unaudited)
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    (31,826
                    )
                    
                    
                    (31,826
                    )BALANCE,
      DECEMBER 31, 2007 (audited)
                    
                    
                    56,200
                    
                    
                    $
                    843
                    
                    
                    $
                    (4,638
                    )
                    
                    $
                    (3,795
                    )BALANCE,
      JULY 31, 2008 (audited)
                    
                    
                    56,200
                    
                    
                    $
                    843
                    
                    
                    $
                    25,671
                    
                    
                    $
                    26,514Net
      Income, for the five months ended December 31, 2008
    (audited)
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    2,091
                    
                    
                    
                    2,091BALANCE,
      DECEMBER 31, 2008 (audited)
                    
                    
                    56,200
                    
                    
                    $
                    843
                    
                    
                    $
                    27,762
                    
                    
                    $
                    28,605

















The
accompanying notes are an integral part of these financial
statements





23
 Table of Contents




TRINITYCARE
      SENIOR LIVING, INC.FORMALLY
      J-KAN, INC. AND SUBSIDIARYCONSOLIDATED
      STATEMENTS OF CASH FLOWS  for
      the five months ended
                  
                  
                  for
      the twelve months endedDecember
      31,
                  
                  
                  July
      31,2008
                  
                  
                  2007
                  
                  
                  2008
                  
                  
                  2007(audited)
                  
                  
                  (unaudited)
                  
                  
                  (audited)
                  
                  
                  (audited)CASH
      FLOWS FROM OPERATING ACTIVITIESNet
      Income (Loss)
                  
                  $
                  1,091
                  
                  
                  $
                  (31,826
                  )
                  
                  $
                  (1,517
                  )
                  
                  $
                  18,080Adjustments
      to reconcile net income (loss) tonet
      cash from operating activities:Depreciation
                  
                  
                  14,834
                  
                  
                  
                  13,421
                  
                  
                  
                  32,209
                  
                  
                  
                  39,001Gain
      on disposal of equipment
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  -
                  
                  
                  
                  (5,038
                  )Deferred
      income taxes
                  
                  
                  1,000
                  
                  
                  
                  3,000
                  
                  
                  
                  1,000
                  
                  
                  
                  (5,000
                  )Changes
      in:Accounts
      receivable
                  
                  
                  (2,326
                  )
                  
                  
                  12
                  
                  
                  
                  3,891
                  
                  
                  
                  2,069Inventory
                  
                  
                  (486
                  )
                  
                  
                  -
                  
                  
                  
                  (5,964
                  )
                  
                  
                  (175
                  )Prepaid
      excise taxes
                  
                  
                  -
                  
                  
                  
                  (832
                  )
                  
                  
                  832
                  
                  
                  
                  (832
                  )Prepaid
      income taxes
                  
                  
                  4,727
                  
                  
                  
                  872
                  
                  
                  
                  5,959
                  
                  
                  
                  (11,304
                  )Accounts
      payable
                  
                  
                  (363
                  )
                  
                  
                  19,914
                  
                  
                  
                  6,968
                  
                  
                  
                  39,415Income
      taxes payable
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  494
                  
                  
                  
                  -10205Accrued
      payroll
                  
                  
                  6,648
                  
                  
                  
                  (5,138
                  )
                  
                  
                  (6,701
                  )
                  
                  
                  2,005Accrued
      payroll taxes withheld and payable
                  
                  
                  (89
                  )
                  
                  
                  5,229
                  
                  
                  
                  3,897
                  
                  
                  
                  (5,838
                  )Accrued
      interest
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  -
                  
                  
                  
                  (750
                  )Accrued
      expenses
                  
                  
                  -
                  
                  
                  
                  5,608
                  
                  
                  
                  (14,392
                  )
                  
                  
                  3,104Total
      adjustments
                  
                  
                  23,945
                  
                  
                  
                  42,086
                  
                  
                  
                  28,193
                  
                  
                  
                  46,452Net
      Cash Provided By Operating
                  
                  
                  26,036
                  
                  
                  
                  10,260
                  
                  
                  
                  26,676
                  
                  
                  
                  64,532CASH
      FLOWS FROM INVESTING ACTIVITIESChange
      in accounts receivable - stockholder
                  
                  
                  13,459
                  
                  
                  
                  11,875
                  
                  
                  
                  (2,847
                  )
                  
                  
                  (20,178
                  )Purchases
      of property and equipment
                  
                  
                  (1,127
                  )
                  
                  
                  -
                  
                  
                  
                  (29,991
                  )
                  
                  
                  (23,380
                  )Proceeds
      from disposition of assets
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  -
                  
                  
                  
                  30,059Net
      Cash Provided By Investing
                  
                  
                  12,332
                  
                  
                  
                  11,875
                  
                  
                  
                  (32,838
                  )
                  
                  
                  (13,499
                  )CASH
      FLOWS FROM FINANCING ACTIVITIESProceeds
      from issuance of long-term debt
                  
                  
                  -
                  
                  
                  
                  34,500
                  
                  
                  
                  -
                  
                  
                  
                  343Principal
      payments on long-term debt
                  
                  
                  (9,525
                  )
                  
                  
                  (8,300
                  )
                  
                  
                  62,872
                  
                  
                  
                  -Change
      in accounts payable - stockholder
                  
                  
                  (19,500
                  )
                  
                  
                  -
                  
                  
                  
                  (21,184
                  )
                  
                  
                  (33,628
                  )Net
      Cash From (Used In) Provided by Financing
                  
                  
                  (29,025
                  )
                  
                  
                  26,200
                  
                  
                  
                  41,688
                  
                  
                  
                  (33,285
                  )NET
      CHANGE IN CASH AND CASH EQUIVALENTS
                  
                  
                  9,343
                  
                  
                  
                  48,335
                  
                  
                  
                  35,526
                  
                  
                  
                  17,748CASH
      AND CASH EQUIVALENTS, BEGINNING
                  
                  
                  60,217
                  
                  
                  
                  24,691
                  
                  
                  
                  24,691
                  
                  
                  
                  6,943CASH
      AND CASH EQUIVALENTS, END
                  
                  $
                  69,560
                  
                  
                  $
                  73,026
                  
                  
                  $
                  60,217
                  
                  
                  $
                  24,691











The
accompanying notes are an integral part of these financial
statements











24
 Table of Contents
  TrinityCare
Senior Living, Inc.
 Formally
J-Kan, Inc. and Subsidiary
 Notes
to Consolidated Financial Statements


NOTE
1:  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES






Nature
of Business




J-Kan,
Inc. (the Company) was incorporated on September 4, 1998 in
Arkansas.  Neel’s Food Services, Inc., a wholly owned subsidiary,
operates as Jerry Neel’s BBQ Restaurants.  The Company’s operations
are in Fort Smith, Arkansas and the surrounding areas.




Effective
January 15, 2009 J-Kan, Inc. signed a definitive agreement to combine with
TrinityCare Senior Living


LLC
(“TrinityCare”). Trinity Care is a privately operator of senior living
facilities.  The business combination was completed effective at the
close of business on February 16, 2009.  As a result of the merger,
the members of TrinityCare (the “TrinityCare Equityholders”) will own a majority
of the voting stock of J-Kan, Inc. TrinityCare will be the successor
company.  See Subsequent Event note.





TrinityCare
Senior Living partners with churches and developers to develop own and manage
quality senior living facilities that enrich the faith of the residents, and
provide single structure, state-of-the art independent living, assisted living,
memory care and adult day care facilities.





The
company is a rapidly growing business, with three successful facilities in Texas
and Tennessee, with expansion into Louisiana and the Southeastern part of the
United States. It offers community living services, including meals,
housekeeping, laundry, transportation, social, spiritual and recreational
activity, and health care monitoring, as well as access to health screenings,
such as blood pressure checks; periodic special services, including influenza
inoculations; dietary health management programs; and ongoing exercise and
fitness classes.





The
company also offers coordination with physician care, ambulation assistance,
bathing, dressing, eating, grooming, and personal hygiene services; maintenance
services; and special memory care services, such as services for residents with
certain forms of dementia or Alzheimer's disease.







Financial
Presentation




The
financial statements represent a transition period, due to the change in the
accounting year from a July 31st to a
December 31st year
end.   The Company elected to change the fiscal year end due to
the subsequent change in ownership and the change in business plan (reverse
merger, as described in the subsequent events footnote to these financial
statements).




The
financial statements presented are those of the predecessor operating company
(J-Kan, Inc and Subsidiary).   Future statements, reporting to
the Securities and Exchange Commission, will be those of the successor company
(TrinityCare Senior Living, Inc.)






Principles
of Consolidation




The
consolidated financial statements include the accounts of the Company and its
wholly owned subsidiary.  All significant intercompany accounts and
transactions have been eliminated.






Basis
of Accounting




The
Company’s policy is to prepare its financial statements on the accrual basis of
accounting in accordance with accounting principles generally accepted in the
United States of America.  Revenues, net of sales tax, are recognized
in the period in which they are earned.  Expenses are recognized in
the period in which they are incurred.




Use
of Estimates




The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period.  Management believes that these estimates are
reasonable and have been discussed with the Board of Directors; however, actual
results could differ from those estimates.






Financial
Instruments




The
Company’s balance sheets include the following financial instruments: cash,
accounts receivable, inventory, accounts payable and note payable to
stockholder. The carrying amounts of current assets and current liabilities
approximate their fair value because of the relatively short period of time
between the origination of these instruments and their expected realization. The
carrying values of the note payable to stockholder  approximates fair
value based on borrowing rates currently available to the Company for
instruments with similar terms and remaining maturities.


25
 Table of Contents







Cash
and Cash Equivalents




For
purposes of the Consolidated Statements of Cash Flows, the Company considers all
highly liquid debt instruments purchased with a maturity of three months or less
to be cash equivalents.  The majority of cash is maintained with a
major financial institution in the United States.   Deposits with this
bank may exceed the amount of insurance provided on such
deposits.  Generally, these deposits may be redeemed on demand and,
therefore, bear minimal risk.  At December 31, 2008 and 2007, the
Company had no cash equivalents.






Accounts
Receivable




Accounts
receivable consist of amounts due for credit sales to
customers.   Revenue for food service is recognized when service
is performed.  An allowance for doubtful accounts is considered to be
established for any amounts that may not be recoverable, which is based on an
analysis of the Company’s customer credit worthiness, and current economic
trends.  Based on management’s review of accounts receivable, no
allowance for doubtful accounts was considered
necessary.   Receivables are determined to be past due, based on
payment terms of original invoices.  The Company does not typically
charge interest on past due receivables.




Inventory




Inventory
is stated at the lower of cost (first-in, first-out method) or
market.  At December 31, 2008 and 2007, inventory consisted of food,
beverage, and paper goods.






Property
and Equipment




Property
and equipment is stated at cost.  Depreciation of property and
equipment is computed on the straight-line basis over the estimated useful lives
of the assets, which range from five to thirty-one and one half
years.  At December 31, 2008 and 2007, the Company had fully
depreciated assets still in service with an approximate cost of $105,000 and
$94,000, respectively.




In
accordance with Statement of Financial Accounting Standards (SFAS) No. 144,
"Accounting for Impairment or Disposal of Long-Lived Assets," long-lived assets
such as property, equipment and identifiable intangibles are reviewed for
impairment whenever facts and circumstances indicate that the carrying value may
not be recoverable.  When required impairment losses on assets to be
held and used are recognized based on the fair value of the
asset.  The fair value is determined based on estimates of future cash
flows, market value of similar assets, if available, or independent appraisals,
if required.  If the carrying amount of the long-lived asset is not
recoverable from its undiscounted cash flows, an impairment loss is recognized
for the difference between the carrying amount and fair value of the
asset.  When fair values are not available, the Company estimates fair
value using the expected future cash flows discounted at a rate commensurate
with the risk associated with the recovery of the assets.  The Company
did not recognize any impairment losses for any periods presented.




Income
Taxes




The
Company accounts for income taxes under SFAS No. 109, “Accounting for Income
Taxes,” which requires use of the liability method. SFAS No. 109 provides that
deferred tax assets and liabilities are recorded based on the differences
between the tax bases of assets and liabilities and their carrying amounts for
financial reporting purpose, referred to as temporary differences. Deferred tax
assets and liabilities at the end of each period are determined using the
currently enacted tax rates applied to taxable income in the periods in which
the deferred tax assets and liabilities are expected to be settled or
realized.




In June
2006, the Financial Accounting Standards Board (FASB) issued FASB Interpretation
No. (FIN) 48, “Accounting for Uncertainty in Income Taxes.”  FIN 48
clarifies the accounting for uncertainty in income taxes and requires the
Company to recognize in their financial statements the impact of a tax position
taken or expected to be taken in a tax return, if that position is more likely
than not to be sustained under audit, based on the technical merits of the
position.




Under
this guidance, as of December 31, 2008, the Company has no uncertain tax
positions that qualify for either recognition or disclosure in the financial
statements.







Advertising
and Promotions




The
Company follows the policy of charging advertising and promotions to expense as
incurred.  Advertising expense was $8,436 and $5,372 for the five
month periods ended December 31, 2008 and 2007.






Net
Income (Loss) Per Share of Common Stock




The
Company follows SFAS No. 128, “Earnings Per Share.” Basic earnings (loss) per
share calculations are determined by dividing net income (loss) by the weighted
average number of shares outstanding during the year. Diluted earnings (loss)
per share calculations are determined by dividing net income (loss) by the
weighted average number of shares. There are no share


26
 Table of Contents


equivalents
and, thus, anti-dilution issues are not applicable.





The net
income (loss) per share of common stock was $0.03 and $(0.57), respectively, for
the five months ended December 31, 2008 and 2007 based on the weighted average
shares of outstanding common stock of 56,200 (retroactively restated for the
effect of 1:30 reduction of common stock (see Subsequent Events footnote to
these financial statements)).





NOTE 2:  RELATED
PARTY TRANSACTIONS




At
December 31, 2008 and 2007, the Company had a note payable of $-0- and $19,500,
respectively, to a stockholder.  This note was unsecured, non-interest
bearing, and had no formal repayment arrangements established with the
stockholder.




At
December 31, 2008 and 2007, the Company had a receivable from a stockholder of
$10,548 and $9,285, respectively.  This receivable is unsecured,
non-interest bearing, and no repayment terms have been established.




The
Company leases a building from a stockholder under an operating lease. This
lease required monthly payments of $4,000 per month for a period of seven years
beginning November 1, 2003. On January 1, 2008, this lease agreement was
cancelled and a new lease agreement requiring monthly payments of $1,000,
expiring November 1, 2010, was entered into with the stockholder.  The
Company is required to pay all executory costs such as property taxes,
maintenance, and insurance on the property under lease. The amounts and terms of
the above transactions may not necessarily be indicative of the amounts and
terms that would have been incurred had comparable transactions been entered
into with independent third parties. Rent paid to a stockholder for the five
months ended December 31, 2008 and 2007, amounted to $5,000 and $-0-,
respectively.  Rent payable to a stockholder amounted to $10,000 and
$30,000, respectively at December 31, 2008 and 2007, and is included in accrued
expenses on the Balance Sheets.




At
December 31, 2008, the minimum lease payments under the terms of the lease
agreement were as follows:






Twelve month period ending December
31,




2009                                                      $
12,000


2010                                                         12,000





At
December 31, 2008 and 2007, one shareholder owned approximately 100% of the
Company’s outstanding common stock and had the effective power to control the
vote on substantially all significant matters without the approval of the other
stockholders.  See Note 4 for additional related party
balances.









NOTE 3:INCOME
TAXES




The
Company utilizes a liability approach to financial accounting and reporting for
income taxes.  The difference between the financial statement and tax
bases of assets and liabilities is determined annually.  Deferred
income tax assets and liabilities are computed for those differences that have
future tax consequences using the currently enacted tax laws and rates that
apply to the periods in which they are expected to affect taxable income.
Valuation allowances are established, if necessary, to reduce deferred tax asset
accounts to the amounts that will more likely than not be
realized.  No valuation allowance was deemed necessary by management
as of December 31, 2008 and 2007.  Income tax expense is the current
tax payable or refundable for the period, plus or minus the net change in the
deferred tax asset and liability accounts.




The
provision for income taxes for the five months ended December 31, 2008 and 2007
consists of the following:







2008
                                
                                
                                2007Deferred
      taxes
                                
                                $
                                1,000
                                
                                
                                $
                                3,000





As of
December 31, 2008 and 2007, the net deferred tax amounts included in the
accompanying Consolidated Balance Sheets include the following:




2008
            
            
            2007Deferred
      tax liability - noncurrent
            
            $
            9,000
            
            
            $
            10,000






The
deferred tax liability results from the use of accelerated methods of
depreciation of property and equipment for tax purposes.





The
provision for income taxes differs from that computed by applying Federal
statutory rates to income before provision for income taxes because of the
effects of graduated tax rates, state income taxes, and nondeductible
expenses.





Income
taxes paid by the Company during the five months ended December 31, 2008 and
2007 amounted to $618 and $-0-, respectively.





27
 Table of Contents


NOTE 4:LONG-TERM
DEBT







Long-term debt consists of: 2008
                              
                              
                              2007Notes
      payable to related parties, uncollateralized,

                                due
      in annual
      installments
                              
                              $
                              21,723
                              
                              
                              $
                              21,7230%
      note payable to Toyota Financial, collateralized

                                by
      automobile, due in monthly installments
                                of
      $784
                              
                              
                              22,734
                              
                              
                              
                              -2.9%
      note payable to GMAC, collateralized

                                by
      automobile, due in monthly installments
                                of
      $596, including
      interest
                              
                              
                              4,129
                              
                              
                              
                              11,0468.96%
      note payable to bank, collateralized

                                by
      automobile, due in monthly installments
                                of
      $1,416, including interest
                              
                              
                              -
                              
                              
                              
                              2,8008.5%
      note payable to bank, collateralized

                                by
      automobile, due in monthly installments
                                of
      $750, including interest
                              
                              
                              8,946
                              
                              
                              
                              16,00057,532
                              
                              
                              
                              51,569Less
      current portion
                              
                              
                              22,482
                              
                              
                              
                              25,717$
                              35,050
                              
                              
                              $
                              25,852







Long-term
debt maturities are as follows:




Twelve month period ending
      December 31,2009
                
                $
                22,4822010
                
                
                31,1302011
                
                
                3,920




Interest
paid during the five months ended December 31, 2008 and 2007 amounted to $515
and $887, respectively.





NOTE 5:  FAIR VALUE
OF FINANCIAL INSTRUMENTS





The
Company uses the following methods and assumptions to estimate the fair value of
each class of financial instruments for which it is practical to estimate such
value:




Cash and cash
equivalents-The
carrying amount approximates fair value because of the short maturity of those
instruments.




Accounts
receivable-The
carrying value of accounts receivable approximates fair value due to their
short-term nature and historical collectability.




Accounts
payable-The
carrying value of accounts payable approximates fair value due to the short-term
nature of the obligations.




Long-term debt- The fair value
of the Company’s long-term debt is estimated by discounting the future cash flow
using the Company’s current borrowing rates for similar types and maturities of
debt.




The
estimated fair values of the Company’s financial instruments as of December 31,
2008 and 2007 are as follows:




2008
                                                2007Carrying
      Amount
                                                
                                                
                                                Fair
      Value
                                                
                                                
                                                Carrying
      Amount
                                                
                                                
                                                Fair
      ValueCash
      and cash equivalents
                                                
                                                
                                                69,560
                                                
                                                
                                                
                                                69,560
                                                
                                                
                                                
                                                73,026
                                                
                                                
                                                
                                                73,026Accounts
      receivable
                                                
                                                
                                                9,860
                                                
                                                
                                                
                                                9,860
                                                
                                                
                                                
                                                11,413
                                                
                                                
                                                
                                                11,413Accounts
      payable
                                                
                                                
                                                (69,656)
                                                
                                                
                                                
                                                (69,656)
                                                
                                                
                                                
                                                (82,965)
                                                
                                                
                                                
                                                (82,965)Long-term
      debt
                                                
                                                
                                                (57,532)
                                                
                                                
                                                
                                                (57,532)
                                                
                                                
                                                
                                                (51,569)
                                                
                                                
                                                
                                                (51,569)


28
 Table of Contents




The
Company determined the estimated fair value amounts by using available market
information and commonly accepted valuation methodologies. However, considerable
judgment is required in interpreting market data to develop the estimates of
fair value. Accordingly, the estimates presented herein are not necessarily
indicative of the amounts that the Company or holders of the instruments could
realize in a current market exchange. The use of different assumptions and/or
estimation methodologies may have a material effect on the estimated fair
values.





NOTE 6:  CURRENT
ACCOUNTING DEVELOPMENTS





The
Financial Accounting Standards Board and other entities issued new or
modifications to, or interpretations of, existing accounting guidance during
2008. The Company has carefully considered the new pronouncements that altered
generally accepted accounting principles and does not believe that any new or
modified principles will have a material impact on the Company’s reported
financial position or operations in the near term.





In
December 2007, the Financial Accounting Standards Board ("FASB") issued
Statement of Financial Accounting Standards ("SFAS") No. 141(revised 2007),
Business Combinations, which replaces SFAS No. 141.  The statement
retains the purchase method of accounting for acquisitions, but requires a
number of changes, including changes in the way assets and liabilities are
recognized in the purchase accounting.  It also changes the
recognition of assets acquired and liabilities assumed arising from
contingencies, requires the capitalization of in-process research and
development at fair value, and requires the expensing of acquisition-related
costs as incurred.  SFAS No. 141(R) is effective for the Company
beginning January 1, 2009 and will apply prospectively to business combinations
completed on or after that date.





In
September 2006, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards (“SFAS”) No. 157, “Fair Value Measurements.” SFAS
No. 157 clarifies the principle that fair value should be based on the
assumptions market participants would use when pricing an asset or liability and
establishes a fair value hierarchy that prioritizes the information used to
develop those assumptions. Under the standard, fair value measurements would be
separately disclosed by level within the fair hierarchy. SFAS No. 157 is
effective for financial statements issued for fiscal years beginning after
November 15, 2007 and interim periods within those fiscal years, with early
adoption permitted. The adoption of SFAS No. 157 did not have a material impact
on the Company's financial condition or results of its operations.





In
February 2007, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards (“SFAS”) No. 159, “The Fair Value Option for
Financial Assets and Financial Liabilities.” SFAS No. 159 permits entities to
choose to measure many financial instruments and certain other items at fair
value. The objective is to improve financial reporting by providing entities
with the opportunity to mitigate volatility in reported earnings caused by
measuring related assets and liabilities differently without having to apply
complex hedge accounting provisions. SFAS No. 159 is effective for financial
statements issued for fiscal years beginning after November 15, 2007 and interim
periods within those fiscal years, with early adoption permitted. The adoption
of SFAS No. 159 did not have a material impact on the Company's financial
condition or results of its operations.





In
December 2007, the FASB issued SFAS No. 160; Noncontrolling Interest in
Consolidated Financial Statements, and amendment of ARB 51, which changes the
accounting and reporting for minority interest.  Minority interest
will be recharacterized as noncontrolling interest and will be reported as
component of equity separate from the parent's equity, and purchases or sales of
equity interests that do not result in change in control will be accounted for
as equity transactions.  In addition, net income attributable to the
noncontrolling interest will be included in consolidated net income on the date
of the income statement and, upon a loss of control, the interest sold, as well
as any interest retained, will be recorded at fair value with any gain or loss
recognized in earnings.  SFAS No. 160 is effective for the Company
beginning January 1, 2009 and will apply prospectively, except for the
presentation and disclosure requirements, which will apply
retrospectively.  The Company is not part of a consolidating group and
currently is not affected by this pronouncement.





In March
2008, the Financial Accounting Standards Board issued SFAS No. 161, Disclosures
about Derivative Instruments and Hedging Activities.  SFAS No. 161
requires additional disclosures related to the use of derivative instruments,
the accounting for derivatives and the financial statement impact of
derivatives.  SFAS No. 161 is effective for fiscal years beginning
after November 15, 2008.  The adoption of SFAS No. 161 will not impact
the Company's financial statements.





In
May 2008, the FASB issued SFAS No. 162, “The Hierarchy of Generally
Accepted Accounting Principles” (“SFAS 162”). SFAS 162 identifies the
sources of accounting principles and the framework for selecting the principles
used in the preparation of financial statements of nongovernmental entities that
are presented in conformity with generally accepted accounting principles (the
GAAP hierarchy). SFAS 162 will become effective 60 days following the
SEC’s approval of the Public Company Accounting Oversight Board amendments to
AU Section 411, “The Meaning of Present Fairly in Conformity With
Generally Accepted Accounting Principles.” The Company does not currently expect
the adoption of SFAS 162 to have a material effect on our results of
operations and financial condition.





In
May 2008, the FASB issued FSP Accounting Principles Board (“APB”) 14-1
“Accounting for Convertible Debt instruments That May Be Settled in Cash upon
Conversion (Including Partial Cash Settlement)” (“FSP APB 14-1”). FSP
APB 14-1 requires


29
 Table of Contents


the
issuer of certain convertible debt instruments that may be settled in cash (or
other assets) on conversion to separately account for the liability
(debt) and equity (conversion option) components of the instrument in a
manner that reflects the issuer’s non-convertible debt borrowing rate. FSP
APB 14-1 is effective for fiscal years beginning after December 15,
2008 on a retroactive basis. As we do not have convertible debt at this time, we
currently believe the adoption of FSP APB 14-1 will have no effect on our
results of operations and financial condition.




In April
2008, the FASB issued FSP FAS 142-3, Determination of the Useful Life of
Intangible Assets (“FSP FAS 142-3”). FSP FAS 142-3 amends the factors that
should be considered in developing renewal or extension assumptions used to
determine the useful life of a recognized intangible asset under SFAS No. 142,
Goodwill and Other Intangible Assets (“SFAS 142”). The intent of FSP FAS 142-3
is to improve the consistency between the useful life of a recognized intangible
asset under SFAS 142 and the period of expected cash flows used to measure the
fair value of the asset under SFAS 141(R) and other applicable accounting
literature. FSP FAS 142-3 is effective for financial statements issued for
fiscal years beginning after December 15, 2008.  The Company does not
anticipate that the adoption of FSP FAS 142-3 will have an impact on its results
of operations or financial condition.





In June
2008, the FASB issued FSP EITF 03-6-1, Determining Whether Instruments Granted
in Share-Based Payment Transactions Are Participating Securities (“FSP EITF
03-6-1”), which addresses whether instruments granted in share-based payment
transactions are participating securities prior to vesting and, therefore, need
to be included in the computation of earnings per share under the two-class
method described in SFAS No. 128, Earnings per Share. FSP EITF 03-6-1 is
effective retrospectively for financial statements issued for fiscal years and
interim periods beginning after December 15, 2008. The adoption of FSP EITF
03-6-1 will not materially impact the Company’s financial condition and results
of operations.








NOTE 7:  SUBSEQUENT
EVENTS





Acquisition
or Disposition of Assets


Effective
January 15, 2009 J-Kan, Inc. signed a definitive agreement to combine with
TrinityCare Senior Living


LLC
(“TrinityCare”). Trinity Care is a privately operator of senior living
facilities.





The
business combination was consummated effective at the close of business on the
16th day of February, 2009.


As a
result of the merger, the members of TrinityCare (the “TrinityCare
Equityholders”) own a majority of the voting stock of J-Kan, Inc.





In
accordance with the terms of the agreement, the following occurred:


·
            The
      majority shareholders of J-KAN cancelled 1,000,000 shares in exchange for
      the deposed assets and liabilities of the pre-merger operating
      subsidiary;


·
            Members
      of TrinityCare were issued shares of Series A Convertible Stock that
      represent approximately 97.44% of the outstanding equity and voting rights
      after taking into account the
issuance;


·
            TrinityCare
      insiders were issued 8,000,000 shares, under the reorganization
      plan;


·
            An
      additional 1,205,400 shares were issued at closing to individuals as part
      of the consideration of the merger;


·
            The
      Successor Company subsequently converted existing debt to equity,
      requiring the issuance of an additional 1,750,000
  shares;


·
            In
      connection with the closing activities, TrinityCare paid the majority
      shareholders of J-Kan $150,000 for due diligence, closing and other
      incurred expenses.  In addition, agreed to pay $6,000 for costs
      associated with SEC filings, legal, accounting and winding-down
      expenses.





Reincorporation


The
reorganization has been approved by the shareholders of
J-Kan.  Additional information about the reorganization and
TrinityCare is contained in J-Kan’s Current Report on Form 8-K dated February 9,
2009, which was filed with the SEC.





As a
result of the business combination, the Company reincorporated in the State of
Nevada and adopted the Nevada Articles of Incorporation.





Our
authorized capital consists of 100,000,000 shares of common stock, $.01 par
value. As of July 31, 2008, there


were
56,200 shares (1,686,000 pre-split shares) of our common stock issued and
outstanding. The authorized capital of J-Kan Nevada also consists of 100,000,000
shares of common stock, $.001 par value per share as well as 20,000,000 shares
of preferred stock. Except for the authorization to issue 20,000,000 shares of
preferred stock, the reincorporation will not affect our total number of
authorized shares, number of shareholders, stockholder’s equity or total
capitalization. We have no present intention to issue any of the newly
authorized shares of preferred stock.





Common
Stock


Under the
reincorporation the authorized common stock, $.01 par value, remains unchanged
at 100,000,000. Each share of our common stock is entitled to one
vote.


30
 Table of Contents


Preferred
Stock


The
Nevada Articles of Incorporation authorizes the issuance of up to 20,000,000
shares of serial preferred stock, without any action on the part of the
stockholders. Shares of our serial preferred stock with voting rights could be
issued and would then represent an additional class of stock required for
shareholder approval of a transaction. If the board of directors determined to
issue an additional class of voting preferred stock it could dilute the voting
rights of the holders of common stock and have preference over the common stock
as to dividends or distributions in liquidation of the Company.





Change
in Directors


Donald W.
Sapaugh, Chief Executive Officer of TrinityCare was appointed Director,
Chairman, and Chief Executive Officer.  Joe M. Wiley was appointed
Chief Financial Officer, Director, Secretary, and Treasurer.  Jerry W.
Neel, Jr., Jerry W. Neel, Sr., Marisu Neel, and Sandra Neel, directors of J-Kan,
Inc. have resigned from these positions with the parent company.





Reverse
Stock Split


A 1:30
common share reduction was effective immediately after the completion of the
business merger.  There will be approximately 8,922,867 outstanding
common share equivalents.  Approximately 8,900,000 common share
equivalents (97.44%) will be held by the present TrinityCare Shareholders and
approximately 22,867 common shares (2.56%) will be held by the present J-Kan
shareholders.





Name
Change


Effective
February 16, 2009, J-Kan, Inc. changed its name to TrinityCare Senior Living,
Inc.





Change
in fiscal year end


Upon the
completion of the business merger and the adoption of the new Articles of
Incorporation, the Company elected to change its fiscal year end from July 31 to
December 31.  The change in fiscal years required the issuance of a
transition reporting period, therefore the statement of operations in the
financial statements represent the activities of J-Kan for the five month period
August 1, 2008 through December 31, 2008. The change in the fiscal year was
effectuated to coincide with revenue cycles and conformity with comparable
industry reporting.








31
 Table of Contents


ITEM
9.      CHANGES IN AND DISAGREEMENTS WITH
ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE





On
September 8, 2006, we engaged Randall N. Drake, C.P.A., ("Drake ") as
our independent auditor. He is our first auditor and we have had no
disagreements with Drake on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, in connection
with its reports.





ITEM
9A.   CONTROLS AND PROCEDURES





Evaluation
of Disclosure Controls and Procedures




Pursuant
to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”),
the Company carried out an evaluation, with the participation of the Company’s
management, including the Company’s Chief Executive Officer (“CEO”) and Chief
Financial Officer (“CFO”) (the Company’s principal financial and accounting
officer), of the effectiveness of the Company’s disclosure controls and
procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the
end of the period covered by this report. Based upon that evaluation, the
Company’s CEO and CFO concluded that the Company’s disclosure controls and
procedures are effective to ensure that information required to be disclosed by
the Company in the reports that the Company files or submits under the Exchange
Act, is recorded, processed, summarized and reported, within the time periods
specified in the SEC’s rules and forms, and that such information is accumulated
and communicated to the Company’s management, including the Company’s CEO and
CFO, as appropriate, to allow timely decisions regarding required
disclosure.





Management's
Annual Report on Internal Control Over Financial Reporting.





The
management of the Company is responsible for establishing and maintaining
adequate internal control over financial reporting for the
Company.  Our internal control system was designed to, in general,
provide reasonable assurance to the Company’s management and board regarding the
preparation and fair presentation of published financial statements, but because
of its inherent limitations, internal control over financial reporting may not
prevent or detect misstatements.  Also, projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.





Our
management assessed the effectiveness of the Company’s internal control over
financial reporting as of December 31, 2008.  The framework used by
management in making that assessment was the criteria set forth in the document
entitled “ Internal Control – Integrated Framework” issued by the Committee of
Sponsoring Organizations of the Treadway Commission. Based on that assessment,
our management has determined that as of December 31, 3008, the Company’s
internal control over financial reporting was effective for the purposes for
which it is intended.





This
annual report does not include an attestation report of the Company’s registered
public accounting firm regarding internal control over financial reporting.
Management's report was not subject to attestation by the Company's registered
public accounting firm pursuant to temporary rules of the Securities and
Exchange Commission that permit the Company to provide only management's report
in this annual report.




Changes
in Internal Control over Financial Reporting





No change
in our system of internal control over financial reporting occurred during the
period covered by this report, fourth quarter of the fiscal year ended December
31, 3008 that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.





ITEM
9B.    OTHER INFORMATION





None.





32
 Table of Contents




PART
III





ITEM
10.     DIRECTORS AND EXECUTIVE OFFICERS AND CORPORATE
GOVERNANCE


Our
executive officers and directors and their ages as of March 13, 2009 is as
follows:




NAME
                
                AGE
                
                POSITIONDonald
      W. Sapaugh
                
                
                49
                
                Director,
      Chairman, Chief Executive OfficerJoe
      M. Wiley
                
                
                62
                
                Chief
      Financial Officer, Director, Secretary, and
  Treasurer




Set forth
below is a brief description of the background and business experience of our
executive officers and directors for the past five years.





DonaldW.Sapaugh – Mr. Sapaugh has
been an executive in the healthcare delivery system since 1978, and as a
healthcare executive for almost 30 years. As an innovator of a broad spectrum of
care related to the Christian community, Mr. Sapaugh was President and CEO
of one of the largest faith based psychiatric management companies in the United
States (Rapha Treatment Centers). In 1996, he founded a company devoted to
seniors to avoid costly inpatient hospitalization (PremierCare), and partnered
with over ten hospitals in six states. Later in 2000, he founded TrinityCare
Senior Living, LLC to meet the residential needs of senior adults from a faith
based perspective, by partnering with local churches, community resources and
ministries. Mr. Sapaugh has an extensive background in development,
acquisitions, and mergers. He also has public company experience where he served
as Chairman and Chief Executive Officer, as well as a consultant and board
member to many public companies.





JoeM.Wiley – Mr. Wiley is a
proven and experienced performer specializing in financial and accounting
management within the energy sector for over 27 years and has served as a chief
financial officer in assisted living since 2003. As a creative innovator, he is
well positioned to develop and implement systems for growth within the
TrinityCare property management division. He as managed human resources, general
accounting, managerial accounting, contract administration and marketing
departments and served as team leader on numerous asset development and
litigation support projects. Mr. Wiley has served in significant management
positions with Marathon Oil Company and as a Vice President with Texas Oil and
Gas Corp. and J W Operating Company. Mr. Wiley joined the TrinityCare team
in 2003 and has recently obtained his certification as an assisted living
facility manager.




Term
of Office




Our
directors are appointed for a one-year term to hold office until the next annual
general meeting of our shareholders or until removed from office in accordance
with our bylaws. Our officers are appointed by our board of directors and hold
office until removed by the board.




Code
of Ethics




We have
adopted a code of ethics as of July 31, 2007 that applies to our principal
executive officer, principal financial officer, and principal accounting officer
as well as our employees.  Our standards are in writing and are to be
posted on our website at a future time.   The following is a summation of
the key points of the Code of Ethics we adopted:




·      Honest
and ethical conduct, including ethical handling of actual or apparent conflicts
of interest between personal and professional relationships;


·      Full,
fair, accurate, timely, and understandable disclosure reports and documents that
a small business issuer files with, or submits to, the Commission and in other
public communications made by our Company;


·      Full
compliance with applicable government laws, rules and regulations;


·      The
prompt internal reporting of violations of the code to an appropriate person or
persons identified in the code; and


·      Accountability
for adherence to the code.





Corporate
Governance




We are a
small reporting company, not subject to the reporting requirements of Section
13(a) or 15(d) of the Exchange Act respecting any director.  We have
conducted special Board of Director meetings almost every month since inception.
 Each of our directors has attended all meetings either in person or via
telephone conference. We have no standing committees regarding audit,
compensation or other nominating committees.   In addition to the
contact information in private placement memorandum, each shareholder will be
given specific information on how he/she can direct communications to the
officers and directors of the corporation at our annual shareholders meetings.
 All communications from shareholders are relayed to the members of the
Board of Directors.




33
 Table of Contents




Section
16(a) Beneficial Ownership Reporting Compliance


Under
Section 16(a) of the Exchange Act, our directors and certain of our officers,
and persons holding more than 10 percent of our common stock are required to
file forms reporting their beneficial ownership of our common stock and
subsequent changes in that ownership with the United States Securities and
Exchange Commission.  Such persons are also required to furnish
Coastline Corporate Services, Inc. with copies of all forms so
filed.





Based
solely upon a review of copies of such forms filed on Forms 3, 4, and 5, and
amendments thereto furnished to us, we believe that as of the date of this
report, our executive officers, directors and greater than 10 percent beneficial
owners complied on a timely basis with all Section 16(a) filing
requirements.





ITEM
11.     EXECUTIVE COMPENSATION


The table
below summarizes all compensation awarded to, earned by, or paid to our
executive officers by any person for all services rendered in all capacities to
us for the fiscal years ended December 31, 2008 and 2007.





The
following summary compensation table sets forth all compensation awarded to,
earned by, or paid to the named executive officers paid by us during the years
ended July 31, 2008 and 2007 in all capacities for the accounts of our
executives, including the Chief Executive Officer (CEO) and Chief Financial
Officer (CFO):








(a)
                (b)
                
                (c)
                
                
                (d)
                
                
                (e)
                
                
                (f)
                
                
                (g)
                
                
                (h)
                
                
                (i)
                
                
                (j)Name
      and principal position
                Year
                
                Salary
      ($)
                
                
                Bonus
      ($)
                
                
                Stock
      Awards ($)
                
                
                Option
      Awards ($)
                
                
                Non-Equity
      Incentive Plan Com-pensation ($)
                
                
                Non-Qualified
      Deferred Compen-sation Earnings ($)
                
                
                All
      Other Compen-sation ($)
                
                
                Total
      ($)Jerry
      Neel, Jr. (1), President, Secretary and Chairman of the Board of
      Directors
                2008
                
                
                42,302.76
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                42,302.762007
                
                
                51,580.00
                
                
                
                -0-
                
                
                
                7.00
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                2,013.00
                
                
                
                53,600.00Jerry
      Neel, Sr. (2), Director
                2008
                
                
                20,307.56
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                20,307.562007
                
                
                20,307.56
                
                
                
                -0-
                
                
                
                7.00
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                20,314.56Marisu
      Neel (3), Treasurer/Director
                2008
                
                
                29,200.65
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                29,200.652007
                
                
                6,166.75
                
                
                
                -0-
                
                
                
                7.00
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                2,013.00
                
                
                
                8,186.75Sandra
      Neel (4), Director
                2008
                
                
                6,769.10
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                6,769.102007
                
                
                6,769.10
                
                
                
                -0-
                
                
                
                7.00
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                -0-
                
                
                
                6,776.10(1)
      There is no employment contract with Jerry “Jake” Neel, Jr. at this time.
      Nor are there any agreements for compensation in the future. A salary and
      stock options and/or warrants program may be developed in the
      future.
                  (2)
      There is no employment contract Jerry Neel, Sr. at this time. Nor are
      there any agreements for compensation in the future. A salary and stock
      options and/or warrants program may be developed in the
      future.
                  (3)
      There is no employment contract with Marisu Neel at this time. Nor are
      there any agreements for compensation in the future. A salary and stock
      options and/or warrants program may be developed in the
      future.
                  (4)
      There is no employment contract with Sandra Neel at this time. Nor are
      there any agreements for compensation in the future. A salary and stock
      options and/or warrants program may be developed in the
      future.





Additional
Compensation of Directors





All of
our directors are unpaid.  On October 11, 2006, the Board of Directors
authorized the issuance of stock awards of 700 shares at par value for each
Officer and Director for accepting their officer and director positions.
 Compensation for the future will be determined when and if additional
funding is obtained.





Board
of Directors and Committees





Subsequent
to December 31, 2008, there was a change in ownership and
control.   The officers and directors at the year end
subsequently resigned their position.  The Board of Directors during
2008 consisted of Mr. Jerry Neel, Jr., Mr. Jerry Neel, Sr.,
Marisu Neel and Sandra Neel.  Currently, our Board of
Directors consists of Donald W. Sapaugh and Joe M Wiley.  We
are actively seeking additional board members. At present, the Board of
Directors has not established any committees.





Employment
Agreements





Currently,
we have no employment agreements with any of our Directors or
Officers.







34
 Table of Contents




Director
Compensation




We have
provided no compensation to our directors for services provided as
directors.




Stock
Option Grants




We have
not granted any stock options to our executive officers since our
incorporation.





ITEM
12.     SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
AND MANAGEMENT AND RELATED STOCKHOLDER
MATTERS





The
following table sets forth information concerning the beneficial ownership of
shares of our common stock with respect to stockholders who were known by us to
be beneficial owners of more than 5% of our common stock as of November 15,
2006, and our officers and directors, individually and as a group. Unless
otherwise indicated, the beneficial owner has sole voting and investment power
with respect to such shares of common stock.





Beneficial
ownership is determined in accordance with the rules of the Securities and
Exchange Commission ("SEC") and generally includes voting or investment power
with respect to securities. In accordance with the SEC rules, shares of our
common stock which may be acquired upon exercise of stock options or warrants
which are currently exercisable or which become exercisable within 60 days of
the date of the table are deemed beneficially owned by the optionees, if
applicable. Subject to community property laws, where applicable, the persons or
entities named in previously (See "Selling Security Holders") have sole voting
and investment power with respect to all shares of our common stock indicated as
beneficially owned by them.





Beneficial
Ownership


Amount
      and Nature of Beneficial Ownership
                
                
                Percent
      of Class (1) (2)Title
      of Class
                Name
      and Address of Beneficial Owner
                
                Before
      Offering
                
                
                After
      Offering
                
                
                Before
      Offering
                
                
                After
      OfferingCommon
      Stock
                Jerry
      Neel, Jr. (1)
                  10708
      Kent Ct.
                  Ft.
      Smith, AR 72908
                
                
                34,267
                
                
                
                27,600
                
                
                
                60.97
                %
                
                
                49.11
                %Common
      Stock
                Jerry
      Neel, Sr.
                  3619
      Southview Dr.
                  Ft.
      Smith, AR 72903
                
                
                933
                
                
                
                0
                
                
                
                1.66
                %
                
                
                0.00
                %Common
      Stock
                Marisu
      Neel
                  10708
      Kent Ct.
                  Ft.
      Smith, AR 72908
                
                
                933
                
                
                
                0
                
                
                
                1.66
                %
                
                
                0.00
                %Common
      Stock
                Sandra
      Neel
                  3619
      Southview Dr.
                  Ft.
      Smith, AR 72903
                
                
                933
                
                
                
                0
                
                
                
                1.66
                %
                
                
                0.00
                %Common
      Stock
                All
      Executive Officers and Directors as a Group (1)
                
                
                37,067
                
                
                
                27,600
                
                
                
                65.95
                %
                
                
                49.11
                %(1)
      The percentages are based on a Before-Offering total of 56,200 (1,686,000
      pre-split) shares of common stock issued and outstanding as of the date of
      this prospectus and the assumption that all of the 27,600 (858,000
      pre-split) shares that we are registering for our selling security
      holders' shares are sold.(2)
       All of the figures presented have given retroactive effect to the
      stock split that occurred, subsequent to December 31, 2008, on January 27,
      2009.








ITEM
13.    CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS,
AND DIRECTORINDEPENDENCE.





J-Kan,
Inc. is a holding company that owns one hundred percent (100%) of the stock in a
related corporation, Neel’s Food Service, Inc.  Other than this
transaction, to the best of our knowledge there are no transactions involving
any director, executive officer, or any security holder who is a beneficial
owner or any member of the immediate family of the officers and directors.
 The officers and directors of the current holding company J-Kan, Inc. are
related to the former owners.  Jerry Neel, Sr. and his wife
Sandra Neel sold all of their stock in Neel’s Food service, Inc. in 1998 to
their son Jerry Neel, Jr. and his wife Marisu to run the restaurant,
smokehouse and catering service.







At
December 31, 2008 and 2007, the Company had a note payable of $-0- and $19,500,
respectively, to a stockholder.  This note was unsecured, non-interest
bearing, and had no formal repayment arrangements established with the
stockholder.




At
December 31, 2008 and 2007, the Company had a receivable from a stockholder of
$10,548 and $9,285, respectively.  This receivable is unsecured,
non-interest bearing, and no repayment terms have been established.




35
 Table of Contents


The
Company leases a building from a stockholder under an operating lease. This
lease required monthly payments of $4,000 per month for a period of seven years
beginning November 1, 2003. On January 1, 2008, this lease agreement was
cancelled and a new lease agreement requiring monthly payments of $1,000,
expiring November 1, 2010, was entered into with the stockholder.  The
Company is required to pay all executory costs such as property taxes,
maintenance, and insurance on the property under lease. The amounts and terms of
the above transactions may not necessarily be indicative of the amounts and
terms that would have been incurred had comparable transactions been entered
into with independent third parties. Rent paid to a stockholder for the five
months ended December 31, 2008 and 2007, amounted to $5,000 and $-0-,
respectively.  Rent payable to a stockholder amounted to $10,000 and
$30,000, respectively at December 31, 2008 and 2007, and is included in accrued
expenses on the Balance Sheets.




At
December 31, 2008, the minimum lease payments under the terms of the lease
agreement were as follows:






Twelve month period ending December
31,




2009                                                      $
12,000


2010                                                         12,000





At
December 31, 2008 and 2007, one shareholder owned approximately 100% of the
Company’s outstanding common stock and had the effective power to control the
vote on substantially all significant matters without the approval of the other
stockholders.  See Note 4 of the notes to the audited financial
statements for additional related party balances.




Between
November 21, 2006 and November 27, 2006 the Company sold shares of the Company’s
stock.  Certain family members of our officers and directors purchased
shares.  Each individual executed a subscription agreement and provided a
check for the purchase of their shares.  The following is a list of each of
these related persons:





Related
Shareholders





Name
      of security holder
                                    
                                    Shares
      beneficially owned as of the date of this prospectus
(1)(2)
                                    
                                    Position,
      office or other material relationship to the company within last three
      yearsJerry
      Neel, Jr.
                                    
                                    
                                    1,028,000
                                    
                                    President,
      Secretary, Director, Husband of Vice-PresidentMarisu
      Neel
                                    
                                    
                                    28,000
                                    
                                    Vice-President,
      Treasurer, Director, Wife of PresidentJerry
      Neel, Sr.
                                    
                                    
                                    28,000
                                    
                                    Director,
      Father of President, Husband of Director Sandra NeelSandra
      Neel
                                    
                                    
                                    28,000
                                    
                                    Director,
      Mother-in-Law of President, Wife of Director Jerry Neel,
    Sr.Rodney
      Neel
                                    
                                    
                                    14,000
                                    
                                    Brother
      of PresidentCaroline
      Neel
                                    
                                    
                                    14,000
                                    
                                    Sister-in-law
      of PresidentJ.
      Scott Neel
                                    
                                    
                                    14,000
                                    
                                    Brother
      of PresidentDennis
      Neel
                                    
                                    
                                    14,000
                                    
                                    Brother
      of PresidentKatelyn
      Neel
                                    
                                    
                                    14,000
                                    
                                    Daughter
      of PresidentNatalie
      Neel
                                    
                                    
                                    14,000
                                    
                                    Daughter
      of PresidentGreg
      Gipson
                                    
                                    
                                    14,000
                                    
                                    Brother-in-law
      of PresidentKaren
      Gipson
                                    
                                    
                                    14,000
                                    
                                    Sister
      of PresidentVirginia
      Hatcher
                                    
                                    
                                    14,000
                                    
                                    Mother
      of Director Marisu
Neel










ITEM
14.     PRINCIPAL ACCOUNTING FEESAND
SERVICES





Audit
Fees




The
aggregate fees billed by Randall N. Drake, CPA, PA for professional services
rendered for the audit of the Company’s financial statements for the five months
ended December 31, 2008 and for the years ended July 31, 2008 and 2007 and for
the review of the Company’s financial statements for the periods ended January
31, 2008, April 30, 2008, and October 31, 2008.    Audit
fees by year were:





Total2008
                
                $
                9,5002007
                
                $
                8,000




Audit Related
Fees





There
were no fees for audit related services for the years ended December 31, 2008
and 2007.


36
 Table of Contents





Tax Fees




For the
Company’s fiscal years ended December 31, 2008 and 2007, we were not billed for
professional services rendered for tax compliance, tax advice, and tax
planning.




All Other
Fees




The
Company did not incur any other fees related to services rendered by our
principal accountant for the five month period ended December 31, 2008 and
2007.




Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.





Effective
May 6, 2003, the Securities and Exchange Commission adopted rules that require
that before our auditor is engaged by us to render any auditing or permitted
non-audit related service, the engagement be:





-approved
by our audit committee; or





-entered
into pursuant to pre-approval policies and procedures established by the audit
committee, provided the policies and procedures are detailed as to the
particular  service,  the  audit committee is
informed of each service, and such policies and procedures do not include
delegation of the audit committee's responsibilities to management.





We do not
have an audit committee.  Our entire board of directors pre-approves
all services provided by our independent auditors.





The
pre-approval process has just been implemented in response to the new rules.
Therefore, our board of directors does  not have  records
of  what percentage of the above fees were
pre-approved.  However, all of the above services and fees were
reviewed and approved by the entire board of directors either before or after
the respective services were rendered.




37
 Table of Contents





PART IV





ITEM
15.     EXHIBITS, FINANCIAL STATEMENT
SCHEDULES





Item
6.      Exhibits and Reports of Form
8-K.




(a)
                
                None(b)
                
                ExhibitsExhibit
      Number
                
                Exhibit
      Title31.1
                
                Certification
      of Donald W. Sapaugh pursuant to 18 U.S.C. Section 1350 as adopted
      pursuant to Section 302 of the Sarbanes-Oxley Act of
  2002.31.2
                
                Certification
      of Joe M. Wiley, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to
      Section 302 of the Sarbanes-Oxley Act of 2002.32.1
                
                Certification
      of Donald W. Sapaugh pursuant to 18 U.S.C. Section 1350 as adopted
      pursuant to Section 906 of the Sarbanes-Oxley Act of
  2002.32.2
                
                Certification
      of Joe M. Wiley, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to
      Section 302 of the Sarbanes-Oxley Act of
2002.







38
 Table of Contents





SIGNATURES




In
accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, there unto duly
authorized.




TrinityCare
      Senior Living, Inc.
              (formally
      J-Kan, Inc. & Subsidiary)By:
            /s/ Donald
      W. SapaughDonald
      W. SapaughChief
      Executive OfficerDated:
            March
      30, 2009







In
accordance with the requirements of the Securities Act of 1933, this
registration statement was signed by the following persons in the capacities and
on the dates stated.




Name
            Title
            Date/s/
      Donald W. Sapaugh
            Director,
      Chairman, Chief Executive Officer
            March
      30, 2009Donald
      W. Sapaugh/s/
      Joe M. Wiley
            Chief
      Financial Officer, Director, Secretary, and Treasurer
            March
      30, 2009Joe
      M. Wiley




39
 Table of Contents




Exhibit 31.1 Certification
of Chief Executive Officer pursuant to Rule 13a-14(a)/15d-14(a)


CERTIFICATION
PURSUANT TO




18 U.S.C.
SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002







I, Donald
W. Sapaugh certify that:







1.
            I
      have reviewed this Annual Report on Form 10-K of TrinityCare Senior
      Living, Inc.;







2.
            Based
      on my knowledge, this report does not contain any untrue statement of a
      material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were made, not misleading with respect to the period covered by this
      report;







3.
            Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the
      financial condition, results of operations and cash flows of the
      registrant as of, and for, the periods presented in this
      report;







4.
            The
      registrant’s other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as
      defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
      control over financial reporting (as defined in Exchange Act Rules
      13a-15(f) and 15d-15(f)) for the registrant and
  have:







(a)
            Designed
      such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure
      that material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this report is being
      prepared;







(b)
            Designed
      such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial
      reporting and the preparation of financial statements for external
      purposes in accordance with generally accepted accounting
      principles;







(c)
            Evaluated
      the effectiveness of the registrant’s disclosure controls and procedures
      and presented in this report our conclusions about the effectiveness of
      the disclosure controls and procedures, as of the end of the period
      covered by this report based on such
  evaluation; and







(d)
            Disclosed
      in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent
      fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
      annual report) that has materially affected, or is reasonably likely to
      materially affect, the registrant’s internal control over financial
      reporting; and







5.
            The
      registrant’s other certifying officer(s) and I have disclosed, based on
      our most recent evaluation of internal control over financial reporting,
      to the registrant’s auditors and the audit committee of the registrant’s
      board of directors (or persons performing the equivalent
      functions):







(a)
            All
      significant deficiencies and material weaknesses in the design or
      operation of internal control over financial reporting which are
      reasonably likely to adversely affect the registrant’s ability to record,
      process, summarize and report financial
    information; and







(b)
            Any
      fraud, whether or not material, that involves management or other
      employees who have a significant role in the registrant’s internal control
      over financial reporting.







/s/  Donald
W. Sapaugh





Donald W.
Sapaugh


Chief
Executive Officer




March 31,
2009


40
 Table of Contents





Exhibit
31.2
 Certification
of Chief Financial Officer pursuant to Rule 13a-14(a)/15d-14(a)





CERTIFICATION
PURSUANT TO


18 U.S.C.
SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002







I, Joe M.
Wiley certify that:







1.
            I
      have reviewed this Annual Report on Form 10-K of TrinityCare Senior
      Living, Inc.;







2.
            Based
      on my knowledge, this report does not contain any untrue statement of a
      material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were made, not misleading with respect to the period covered by this
      report;







3.
            Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the
      financial condition, results of operations and cash flows of the
      registrant as of, and for, the periods presented in this
      report;







4.
            The
      registrant’s other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as
      defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
      control over financial reporting (as defined in Exchange Act Rules
      13a-15(f) and 15d-15(f)) for the registrant and
  have:







(a)
            Designed
      such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure
      that material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this report is being
      prepared;





(b)
            Designed
      such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial
      reporting and the preparation of financial statements for external
      purposes in accordance with generally accepted accounting
      principles;







(c)
            Evaluated
      the effectiveness of the registrant’s disclosure controls and procedures
      and presented in this report our conclusions about the effectiveness of
      the disclosure controls and procedures, as of the end of the period
      covered by this report based on such
  evaluation; and





(d)
            Disclosed
      in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent
      fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
      annual report) that has materially affected, or is reasonably likely to
      materially affect, the registrant’s internal control over financial
      reporting; and







5.
            The
      registrant’s other certifying officer(s) and I have disclosed, based on
      our most recent evaluation of internal control over financial reporting,
      to the registrant’s auditors and the audit committee of the registrant’s
      board of directors (or persons performing the equivalent
      functions):







(a)
            All
      significant deficiencies and material weaknesses in the design or
      operation of internal control over financial reporting which are
      reasonably likely to adversely affect the registrant’s ability to record,
      process, summarize and report financial
    information; and





(b)
            Any
      fraud, whether or not material, that involves management or other
      employees who have a significant role in the registrant’s internal control
      over financial reporting.







/s/  Joe
M. Wiley





Joe M.
Wiley


Chief
Financial Officer




March 31,
2009


41
 Table of Contents







Exhibit
32.1
 Certification
of the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, 18 U.S.C. 1350


CERTIFICATION
PURSUANT TO


18 U.S.C.
SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002







In
connection with the Annual Report of TrinityCare Senior Living, Inc.(the
“Company”) on Form 10-K for the period ending December 31, 2008 as filed
with the Securities and Exchange Commission on the date hereof (the
“Report”), I, Donald W. Sapaugh certify, pursuant to 18 U.S.C.
§ 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of
2002, that:







(1) The
Report fully complies with the requirements of section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and







(2) The
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.







/s/  Donald
W. Sapaugh





Donald W.
Sapaugh


Chief
Executive Officer




March 31,
2009


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Exhibit
32.2
 Certification
of the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, 18 U.S.C. 1350


CERTIFICATION
PURSUANT TO


18 U.S.C.
SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002







In
connection with the Annual Report of TrinityCare Senior Living, Inc.(the
“Company”) on Form 10-K for the period ending December 31, 2008 as filed
with the Securities and Exchange Commission on the date hereof (the
“Report”), I, Joe M. Wiley certify, pursuant to 18 U.S.C. § 1350,
as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002,
that:







(1) The
Report fully complies with the requirements of section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and







(2) The
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.







/s/  Joe
M. Wiley





Joe M.
Wiley


Chief
Financial Officer




March 31,
2009







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