CONTRACT FOR THERAPY PROGRAM SERVICES
  
THIS AGREEMENT is made and entered into by and between IN-HOUSE REHAB, INC.,
as independent contractor, a Kentucky corporation (hereinafter referred to as
"In-House"), and West Wood Retirement Community (hereinafter referred to as
"Owner/Operator").
  
WHEREAS, In-House is in the business of providing rehabilitative therapy 
services in health care facilities in the United States; and
  
WHEREAS, Owner is the operator of a nursing care facility located at West Wood
Retirement Community, 1001 Mar Walt Drive, Fort Walton Beach, Florida 32548
(such facility being referred to herein as the "Treatment Facility"); and
  
WHEREAS, In-House has agreed to provide therapists at the Treatment Facility,
and Owner has agreed to contract and pay for such services at the Treatment
Facility, all in accordance with the terms and conditions of this Agreement.

NOW, THEREFORE, IN CONSIDERATION of the promises and mutual covenants
contained herein, the parties hereto agree as follows:
  
     1.   Definitions.  As used in this Agreement, the following term shall
have the meanings assigned below:
     
          (a)"Agreement" means this Contract For Therapy Services.
        
          (b)  "Commencement Date" means that date established as the
beginning of the term of this Agreement pursuant to Paragraph 6 hereof:
        
          (c)  "Owner/Operator" means West Wood Retirement Community.
        
          (d)  "In-House" means In-House Rehab, Inc., a Kentucky
corporation.
        
          (e)  "Therapy" means a comprehensive rehabilitation therapy
program consisting of the three disciplines of physical therapy,
speech-language pathology and occupational therapy.
        
          (f)  "Treatment Facility" means West Wood Retirement Community.
        
     2.   Nature of Commitment.  In-House shall make qualified therapists
and non-therapist personnel available to Owner on an as-needed basis to
provide those services listed on Schedule A attached hereto (the "Services")
to Owner's patients at the Treatment Facility.
     
     3.   Specific Commitments of In-House
     
          (a)  Services from Therapists
        
               In-House shall provide Services as ordered by physicians to
the Owner's  patients who request that Services be provided by In-House,
through qualified therapists under the terms and conditions of this Agreement
and in accordance with any and all applicable requirements of federal and
state laws, rules and regulations.
        
          (b)  Training and Patient Care Conferences
        
               The therapists provided by In-House under this Agreement for
the rendering of services in the Treatment Facility shall comply with the
Owner's patient care policies, shall participate in individual patient care
planning meetings for patients receiving therapy at the Treatment Facility and
shall participate in staff meetings and conferences for the purpose of
discussing policies and plans of treatment and general issues related to
therapy patient  treatment matters.  Therapists provided by In-House will also
participate in the Treatment Facility's in-service educational training
programs as reasonably requested.
        
          (c)  Statement of Qualifications
        
               In-House shall submit to Owner a copy of each therapist's
license who is to provide Services to Owner's patient on behalf of In-House. 
Owner shall have the right to reasonably disapprove of any individual who is
to render Services to Owner on behalf of In-House pursuant to this Agreement,
and In-House will have 30 days to replace that individual or resolve the
problem with Owner.
        
          (d)   Record Maintenance
        
               In-House therapists shall provide and maintain documentation
for the individual patient charts of treatment, progress, and evaluations in
accordance with requirements of the Treatment Facility and of third party
reimbursement sources.
        
          (f)  Invoices
        
               In-House shall submit to the Owner on a monthly basis an
invoice for all Services rendered during the month.  Additionally, In-House
shall submit all other documentation necessary for an accurate and complete
billing by the Owner to third party reimbursement sources.  Such invoices
shall include  among other items: (a) the name(s) of the In-House therapist(s)
who provided the Service;  (b) the name(s) of the patients to whom the
Services were rendered; and (c) the fees applicable to each Service and each
patient.  The fees for the Services provided by In-House are set forth on
Schedules B, C, D and I attached hereto and made a part hereof.
        
     4.   Obligations of Owner
     
          (a)  Billing
        
               Unless otherwise required by applicable federal and state
laws, rules or regulations, Owner shall be solely responsible for billing
patients and/or their respective governmental or other third party
reimbursement sources for Services provided to the patients of Owner by
In-House under this Agreement.  Owner will be responsible for supplying
clerical personnel/services needed to complete third party billing support and
to prepare invoices to appropriate payors for Services provided.
        
          (b)  Space and Equipment
        
               Owner shall be responsible for designating and setting aside
adequate work and storage areas for the provisions of In-House's therapy
services.  These areas shall be located on the Treatment Facility's premises
and shall be adequate for In-House's therapists to provide the Services
required under this Agreement.  The maintenance of the designated area
including storage space shall be the sole responsibility of Owner.  The Owner
shall also be responsible for the provision and maintenance of standard
physical therapy equipment required within the designated area for the
provision of a coordinated, comprehensive therapy rehabilitation program.

          (c)  Record Maintenance
        
               Owner shall have primary responsibility for maintaining all 
patient records.  Owner shall make available to In-House for review and
inspection individual patient treatment records necessary for the proper
evaluation, screening, treatment of, and provision of Services to such
patients.  Owner shall be responsible for alerting  In-House to any and all
federal, state, and local regulations pertaining to the confidentiality of
patient records.  In-House agrees to be bound by such regulations.
        
     5.   Compensation
     
          (a)  Payments
        
               In-House shall submit to Owner on a monthly basis invoices
for all Services rendered during the month and at fees outlined in Schedules
B, C, D and I.  Owner shall remit to In-House payment in full for each invoice
submitted by In-House within ninety (90) days of the submission date of such
invoices.  In the event Owner shall fail to make payment in full of any
invoice (other than amounts questioned or contested by the Owner is good
faith) within five (5) days of the date payment is due, the amount due
pursuant to such  invoice (less and except any amounts questioned or contested
in good faith) will be increased by a late payment fee of two percent (2.0%)
of the amount due.  In the event Owner shall question or contest in good faith
any amount stated to be due under an invoice submitted by In-House, Owner and
In-House agree to proceed  diligently and in good faith to resolve any such
question or contest, and payment shall be due and payable immediately upon
such resolution.  No notice of this late charge is required of In-House (other
than inclusion on In-House's invoice) and the late charge will be
automatically assessed if payment is not received by In-House on or before the
ninety-fifth (95th) day following submission date of invoice.  Late charges
are not subject to provisions of paragraphs 5 (b) (c) or (d) of this
Agreement.
        
               Owner hereby expressly agrees that the fee rates included in
Schedules B, C, D, and I represent market rates for such Services and such
market rates are consistent with Owners' investigation of market services and
rates.
        
          (b)  Support for Payments by Reimbursement Sources
        
               In-House, at its own time and expense, shall be responsible
for defending third party payor source denials or disallowances of
reimbursement for units of therapy services rendered by In-House which are
based upon improper or incomplete medical records documentation of the
Services provided or  determination by a third party payor that the units of
therapy services were medically unnecessary.  In-House must provide the
necessary clinical therapy  documentation to show that the units were
rendered.  In the event Owner is denied units of therapy charges due to the
foregoing reasons, then In-House shall initiate action after facility
notification and receiving permission to contact the intermediary to correct
the cause for the denial as outlined in paragraphs 5(c) and 5(d) of this
Agreement.
        
     6.   Term.  The term of this Agreement shall commence as of August 1,
1996 ("Commencement Date"), and shall continue for an initial term of five (5)
years thereafter, and shall be renewable for five (5) successive additional
terms of five (5) years each unless either party to this Agreement shall give
to the other at least sixty (60) days notice (prior to the expiration of the
existing term) of its election not to renew this Agreement for an additional
term, this Agreement shall be deemed to be automatically renewed.
     
          Notwithstanding the foregoing, either party shall have the right
to terminate this Agreement upon sixty (60) days written notice to the other
party, with or without cause, in which event this contract shall terminate
pursuant to such notice, but such termination shall not impair the rights of
In-House to enforce the payment of sums due hereunder in proceedings at law or
in equity, nor the rights of either party to pursue remedies for subsequent
claims.

     7.   Authority of Owner.  Anything to the contrary herein contained
notwithstanding, ultimate authority and power to establish, approve or 
disapprove any policy, program, rule, regulation, procedure, legal action,
repair or addition, shall be vested in the Owner.     

     8.   Default.  Each of the following events or occurrences shall
constitute an Event of Default hereunder:
    
          (a)  The failure of the Owner to pay or reimburse to In-House all 
sums required to be paid or reimbursed to In-House hereunder.
        
          (b)  Any representation or warranty made or contained in this 
Agreement found to be untrue or misleading in any material respect.
        
          (c)  The nonperformance of, nonobservance of, breach of or
failure to execute the covenants, agreements, promises, warranties and
conditions made by or required of any party to this Agreement.
        
          (d)  The filing by or against any party to this Agreement of a
voluntary or involuntary petition in bankruptcy; or any party's  adjudication
as a bankrupt or insolvent; or the filing by any party of any petition or
answer seeking or acquiescing to any reorganization, arrangement, composition,
readjustment, liquidation, dissolution or similar relief for itself under any
present or future federal, state or other law or regulation relating to
bankruptcy, insolvency, receivership or other relief for debtors; or the
making by any party, endorser or guarantor of any general assignment for the
benefit of creditors; or the admission in writing by any party of its
inability to pay its debts generally as they become due; or the commission by
any party of any act of bankruptcy.
        
     9.   Remedies for Non-Financial Default.  In the event either party to
this Agreement deems the other party to be in default under it obligations as
contained hereunder, other than a default described in paragraph 8(a) hereof,
then said party shall be required to provide notice of the alleged default to
the other party, which notice shall contain detailed specifications of such
default.  Upon the receipt of such notice (which shall be deemed to have
occurred on the date the notice was mailed by postage pre-paid certified mail,
return receipt requested), the party being charged with the default shall have
a period of thirty (30) days in which to cure such default or to provide
appropriate assurances that the alleged default will be timely corrected.  If
such default is not cured within such thirty (30) day period, then the party
alleging the default may terminate this Agreement, but such termination shall
not be deemed a waiver of such party's right to enforce the payment or sums
due hereunder or to seek other relief, either at law or in equity.
   
     10.  Remedies for Financial Default.  In the event of a default by the 
owner under paragraph 8(a) hereof, In-House shall be required to provide
notice of the default to the Owner.  Upon the receipt of such notice (which
shall be deemed to have occurred on the date the notice was mailed by postage
pre-paid certified mail, return receipt requested), the Owner shall have a
period of ten (10) days in which to cure such default.  If such default is not
cured within such ten (10) day period, then In-House may terminate this
Agreement, but such termination shall not be deemed a waiver of In-House's
rights to enforce the payment of sums due hereunder or to seek other relief,
either at law or in equity.     

     11.  Insurance.  In-House agrees, during the term of this Agreement, to
maintain the following insurance coverage:   

          (a)  Commercial General Liability with limits of not less than   
$1,000,000 per occurrence, $3,000,000 aggregate;       
          (b)  Professional Malpractice Liability Insurance providing
coverage of all In-House personnel provided pursuant to the terms of this
Agreement with limits of not less that $1,000,000 per occurrence and
$3,000,000 aggregate;
        
          (c)  Worker's Compensation Insurance as regulated by the laws of
the State providing coverage in all In-House personnel provided pursuant to
the terms of this Agreement; and
        
          (d)  Automobile Liability Insurance with limits of not less than 
$1,000,000 combined single limit.
        
          In-House shall also be named as an additional insured on the
Treatment Facility's Medical Malpractice, Commercial General Liability and
Automobile Liability Insurance policies.
     
     12.  Indemnification:  Hold Harmless
  
          (a)  Owner shall indemnify and hold In-House harmless from and
against all claims, demands, costs, expenses, liabilities and losses
(including reasonable attorneys' fees) which may result against In-House as a
consequence of any alleged malfeasance, neglect or medical malpractice caused
or alleged to be caused by Owner, its employees, agents, or contractors.
        
          (b)  In-House shall indemnify and hold Owner harmless from and
against all claims, demands, costs, expenses, liabilities and losses
(including reasonable attorneys' fees) which may result against Owner as a
consequence of any alleged malfeasance, neglect or medical malpractice or
other act or omission caused or alleged to be caused by In-House, its
employees, agents, or contractors.
        
     13.  Independent Contracting Parties.  This Agreement is an independent
contract between  Owner and In-House.  Neither party shall be construed in any
manner whatsoever to be an employee or agent of the other, nor shall this
Agreement be construed as contract of employment, agency or joint venture.  It
is further expressly understood that all personnel provided by In-House in
support of the therapy services shall not in any manner be construed to be
employees of or contractors to the Owner, but shall be employees of or
contracts
to In-House, which shall be solely responsible for the wages, salaries,
benefits, payroll taxes, insurance (including workers compensation and
professional liability insurance) and all other burdens of employment of such
employees or contractors.
     
     14.  Access to Records.  Until the expiration of four (4) years after
the furnishing of Services pursuant to this Agreement, In-House agrees to make
available, upon request from the Secretary of Health and Human Services or the
U.S. Comptroller General or of any of their duly authorized representatives,
records of  In-House that are necessary to verify the Services received by
Owner under this Agreement.  In-House will also adhere to any state
requirements in this regard.
     
          In any subcontract between In-House and any related organizations
or  individual which is valued at or results in payment for services of
$10,000.000 or more over a twelve (12) month period, In-House will include
provisions that require the related organization to make available, upon
written request, to the Secretary of U.S. Department of Health and Human
Services, the U.S. Comptroller General or any other duly authorized
representatives, the subcontract and books, documents and records of the
related organization that are necessary to verify  the nature and extent of
costs in connection with services under the subcontract.
     
     15.  Restrictive Covenant
     
          (a)  Owner Restrictive Covenant
        
               (I)  During the term of this Agreement and for a period of
twelve (12) months after the termination of this Agreement for any reason
whatsoever, Owner shall not, without the written consent of In-House, induce
or attempt to influence or attempt to influence any employee or contractor of
In-House to terminate his relationship with In-House.  Notwithstanding the 
foregoing,
   
           Owner shall not be prohibited from rehiring any employee or
           independent contractor who is in the employment of Owner at the
           commencement of the term of this Agreement, but whose
           employment is transferred to In-House during the term hereof.
           
               (ii) Owner acknowledges that the restrictions contained in
subparagraph (i) of this paragraph in view of the nature of the business in
which In-House is engaged, are reasonable and necessary to protect the
legitimate interests of In-House, and that any violation thereof would result
in irreparable injuries to In-House violation thereof would result in
irreparable injuries to In-House and Owner therefore acknowledges that, in the
event of violation of any of these restrictions, In-House shall be entitled to
obtain from any court injunctive relief as well as damages and an equitable
accounting of all earnings, profits, and other benefits arising from such a
violation, which rights shall be cumulative and in addition to any other
rights or remedies to which In-House may be entitled.
           
          (b)  In-House Restrictive Covenant
        
               (I)  During the term of this Agreement and for a period of
twelve (12) months after the termination of this Agreement for any reason
whatsoever, In-House shall not, without the written consent of Owner, (A)
employee or contract with (a) any individual who is currently on the payroll
of the Owner at the time of termination, or (b) any entity in which any such
individual has an interest (as a principal, partner, director, officer, agent,
employee, consultant, contractor or otherwise); or (B) induce or attempt to
influence any employee of Owner to terminate his relationship with Owner. 
Notwithstanding the foregoing, In-House shall not be prohibited from rehiring
any  employee or independent contractor who is in the employment of In-House
at the commencement of the term of this Agreement, but whose employment is
transferred to Owner during the term hereof.
           
                (ii)     In-House acknowledges that the restrictions contained
in subparagraph (i) of this paragraph, in view of the nature of the business
in which Owner is engaged, are reasonable and necessary to protect the
legitimate interests of Owner, and that any violation thereof would result in
irreparable injuries to the Owner, and In-House therefore acknowledges that,
in the event of violation of any of these restrictions, Owner shall be
entitled to obtain from any court injunctive relief as well as damages and an
equitable accounting of all earnings profits, and other benefits arising from
such a violation, which rights shall be cumulative and in addition to any
other rights or remedies to which Owner may be entitled.

     16.  Miscellaneous
     
          (a)  Indulgences
        
               Neither the failure nor any delay on the part of any party
to exercise any right, remedy, power, or privilege ("Right") under this
Agreement shall operate as a waiver thereof, nor shall any single or partial
exercise of any Right preclude any other or further exercise of the same or of
any occurrence be construed as a waiver of such Right with respect to any
other occurrence.  No waiver shall be effective unless it is in writing and is
signed by the party asserted to have granted such waiver.
      
          (b)  Waiver of Provisions
        
               None of the conditions or provisions of this Agreement shall
be held to have been waived by any act or knowledge of either party, its
agents or employees, but only by an instrument in writing, signed by an
officer of such party.
        
          (c)  Law Applicable
        
               This Agreement and all questions relating to its validity,
terpretation, performance and enforcement, shall be governed by and construed
in accordance with the laws of the state of Florida notwithstanding any
conflict-of-laws provisions to the contrary.
        
          (d)  Notices
        
               All notices, requests, demands, and other communications
required or permitted under this Agreement shall be in writing and shall be
deemed to have been duly given, made, and received when  personally delivered
or upon actual receipt of registered or certified mail, postage prepaid,
return receipt requested, address as set forth below:
        
               (i)  If to In-House:
           
              In-House Rehab, Inc.
                ATTN:  Vice President/Operations
                325 W. Main Street, Suite 1400 B
                Louisville, KY 40202
           
               (ii) If to Owner/Manager:
           
                Capitol Care Management
                ATTN:  President
                6000 Lake Forest Drive, Suite 225
                Atlanta, Georgia 30328
                
               Any such notice shall be deemed given as of the date of its
receipt at the address to which such notice is to be directed,  regardless of
any other date that may appear.     

               Any party may change the address to which communications or 
copies are to be sent by giving notice of such change of address in conformity
with the provisions of this paragraph for the giving of notice.

          (e)  Entire Agreement
        
               This Agreement and the Schedules A, B, C, D and I hereto
contain the entire understanding between the parties hereto with respect to
the subject matter, and supersede all prior and contemporaneous agreements and
understandings, inducement or conditions, express or implied, oral or written. 
Except as expressed herein, neither this Agreement nor the attached Schedules  
A, B, C, D and I may be modified or amended other than by an  agreement
delivered in writing to the address shown in this Agreement, and subsequently
signed by the authorized, official party to which such modification or
amendment is asserted.
        
          (f)  Number of Days
        
               In computing the number of days for purposes of the
Agreement,  all days shall be counted, including Saturdays, Sundays, and
holidays; provided, however, that if the final day of any time period falls on
a Saturday, Sunday, or holiday, then the final day shall be deemed to be the
next day which is not a Saturday, Sunday, or holiday.
        
          (g)  Schedules
        
               All Schedules, Exhibits, and Addenda attached hereto are
hereby incorporated by reference into, and made a part of, this Agreement.
        
          (h)  Variations of Pronouns
        
               All pronouns and all variations thereof  shall be deemed to  
refer to the masculine, feminine or neuter, singular or plural, as  the
identity of the person or persons or entity may require.
        
          (i)  Authorization for Agreement
        
               The execution and performance of this Agreement by Owner and 
In-House have been duly authorized by all necessary laws, resolutions, or
corporate action, and this Agreement constitutes the valid and enforceable
obligations of Owner and In-House in accordance with its terms.
        
          (j)  Attorney's Fees
        
               In the event of litigation arising out of this Agreement,
the  prevailing party shall be entitled to recover, in addition to the relief
granted, all costs incurred, including reasonable attorney's fees.
        
          (k)  Enforceability
        
               Should any provisions of this Agreement be unenforceable as  
between the parties, such unenforceability shall not affect the 
enforceability of other provisions of this Agreement.
        
          (m)  Assignment
        
               All terms, provisions and conditions of this Agreement shall
be binding upon and inure to the benefit of the parties hereto and their
respective heirs, successors, personal representatives and permitted assigns. 
Any party may assign this Agreement only upon the prior written consent of the
other party (which consent shall not be unreasonably withheld), provided that:
        
               (i)  such assignment is in writing, duly executed by the
assignor and assignee;

               (ii) assignee accepts in writing the assignment and assumes 
this Agreement and the due performance of all of the assignor's obligations
hereunder; and
           
                (iii)    a duly executed and acknowledged counterpart of such   
Assignment and Assumption Agreement is delivered to the other party.
           
                    In the event of such assignment, and upon compliance
with the foregoing conditions, this Agreement shall be binding upon and inure
to the benefit of such assignee, but the assignor shall not be released of its
obligations except by a release signed by the non-assigning party.

     IN WITNESS WHEREOF, the parties hereto have executed this Agreement for
Services as outlined herein to be effective commencing August 1, 1996.
  
                              IN-HOUSE REHAB, INC.
  
                              By:_________________________________
  
                              Title:Vice President of Operations      
  
                              Date:_______________________________
  
  
                              OWNER
  
                              By:_________________________________
  
                              Title:_______________________________
  
                              Date:_______________________________
<PAGE>
                           SCHEDULE A
                               
                   SERVICES TO BE PROVIDED
                               
In-House Rehab, Inc., agrees to furnish qualified personnel as required for
the provision of the following Services:
  
                    Occupational Therapy Services
                    Speech-Language Pathology Services
                    Non-Therapist Personnel Services
<PAGE>
                         SCHEDULE B
                               
           FEE SCHEDULE - SPEECH-LANGUAGE PATHOLOGY
                               
Owner agrees to pay for speech-language pathology performed for patients at
Treatment Facility and such fees shall be based on units of Service as set
forth below:
  
Each unit of speech-language pathology at $24.00 per unit.
                               
A unit of Service equals fifteen (15) minutes and represents the therapist's
time, including patient evaluations, patient therapy, preparation of and
planning for treatment and preparation of reports, active participation in
patient care conferences related to specific rehabilitation patients and
preparation of reports but exclusive of travel and personal time for which no
charge is made.
  
The schedule of fees set forth above may be changed by In-House at any time
upon not less than thirty (30) days written notice to Owner.  Notice of such
increases will be submitted to Owner with an explanation for the increase, at
least 30 days prior to the scheduled effective date.  Upon the Owner's written
agreement to the increase, the increase will be implemented on the scheduled
effective date.
<PAGE>
                         SCHEDULE C
                               
             FEE SCHEDULE - OCCUPATIONAL THERAPY
                               
Owner agrees to pay for occupational therapy performed for patients at
Treatment Facility and such fees shall be based on units of Service as set
forth below:
  
Each unit of occupational therapy at $24.00 per unit.
                               
A unit of Service equals fifteen (15) minutes and represents the therapist's
time, including patient evaluations, patient therapy, preparation of and
planning for treatment and preparation of reports, active participation in
patient care conferences related to specific rehabilitation patients and
preparation of reports but exclusive of travel and personal time for which no
charge is made.

The schedule of fees set forth above may be changed by In-House at any time
upon not less than thirty (30) days written notice to Owner.  Notice of such
increases will be submitted to Owner with an explanation for the increase, at
least 30 days prior to the scheduled effective date.  Upon the Owner's written
agreement to the increase, the increase will be implemented on the scheduled
effective date.
<PAGE>
                         SCHEDULE D
                               
               FEE SCHEDULE - PHYSICAL THERAPY
                               
           Per State Salary Equivalency Guidelines
<PAGE>
                       SCHEDULE I
                               
              COMPENSATION FOR STAFF MANAGEMENT
                               
     a)   Nursing Center will remit to In-House a sum of $625 (Six hundred
twenty-five) per therapist, with a minimum of $1250 (One thousand two hundred
fifty) per month.  This amount may be adjusted if the quantity of equipment,
therapists or other services provided should subsequently change.
       
     b)   A one time charge of $2500 will be payable in advance.  This
payment is intended to defray cost of In-House conversion.
<PAGE>
            ADDITIONAL CONTRACTS FOR THERAPY PROGRAM SERVICES

     The Registrant has additional contracts for Therapy Program Services
with affiliates substantially identical to the foregoing.  The material
details of such agreements which differ are as follows:

                                       COMMENCE-     SCHEDULE
                                       MENT          B AND C
                                       DATE OF       PER          SCHEDULE D
NAME OF FACILITY      LOCATION         AGREEMENT     UNIT RATE    RATES

Arrowhead Nursing     Jonesboro, GA    4/1/95        $24.00       None
Center

The Atrium            Jacksonville,    7/1/96        $24.00       None
Nursing Home          FL

Browns Nursing        Statesboro, GA   9/1/96        $28.00       Salary
Home                                                              Equiva-
                                                                  lency

Brunswick Nursing     Brunswick, GA    4/1/95        $24.00       None
Center

Cedartown Health      Cedartown, GA    1/1/96        $24.00       None
Care Center

Dearfield Nursing     Columbus, GA     8/1/95        $24.00       None
Facility

Floyd Health Care     Rome, GA         2/1/96        $24.00       None
Center

Friendship Health     Cleveland, GA    5/1/96        $28.00       Salary
Care Center                                                       Equiva-
                                                                  lency

Gardendale Nurs-      Gardendale, AL   2/15/96       $24.00       None
ing Center

Gateway Health        Cleveland, GA    5/1/96        $24.00       Salary
Care Center                                                       Equiva-
                                                                  lency

Gold City Health      Dahlonega, GA    5/1/96        $28.00       Salary
Care Center                                                       Equiva-
                                                                  lency

Griffin Health        Griffin, GA      4/1/95        $24.00       None
Care Center

Hartley Woods         Macon, GA        3/1/97        $24.00       Salary
Health & Rehab                                                    Equiva-
                                                                  lency

Marietta Nursing      Marietta, GA     7/15/95       $24.00       None
Center

Midway Health         Midway, GA       4/1/95
Care Center

Mountain View         Clayton, GA      2/15/95       $24.00       None
Health Care Center

Palmyra Inter-        Palmyra, TN      1/1/96        $28.00       Salary 
mediate Care                                                      Equiva- 
Center                                                            lency

Parkway Health &      Memphis, TN      1/1/96        $24.00       None
Rehab

River Park Health     Nashville, TN    10/1/95       $24.00       None
Care

Rome Health           Rome, GA         4/1/95        $24.00       None
Care Center

Sea Breeze Health     Mobile, AL       4/1/96        $24.00       None
Health Care Center

Springdale Conva-     Atlanta, GA      4/1/95        $24.00       None
lescent Center of
Atlanta

Springdale Conva-     Cartersville,    4/1/95        $24.00       None
lescent Center of     GA
Bartow County

Sun Mountain          Rome, GA         4/1/95        $24.00       None
Health Care Center

Twelve Oaks           Riverdale,       4/1/95        $24.00       None
Health Care           GA

University/Gaines-    Gainesville,     2/3/97        $28.00       Salary
ville Health Care     FL                                          Equiva-
Center                                                            lency