| Subsidiary Name | State of Organization | |
| ALC Iowa, Inc. | Nevada | |
| ALC Indiana, Inc. | Nevada | |
| ALC McKinney Partners, LP | Texas | |
| ALC Nebraska, Inc. | Nevada | |
| ALC Nevada McKinney, Inc. | Nevada | |
| ALC Nevada Paris, Inc. | Nevada | |
| ALC Nevada Plano, Inc. | Nevada | |
| ALC Ohio, Inc. | Nevada | |
| ALC Operating, LLC | Wisconsin | |
| ALC Paris Partners, LP | Texas | |
| ALC Plano Partners, LP | Texas | |
| ALC Properties II, Inc. | Nevada | |
| ALC Properties, Inc. | Nevada | |
| ALC Real Estate, LLC | Wisconsin | |
| ALC Texas McKinney, Inc. | Nevada | |
| ALC Texas Paris, Inc. | Nevada | |
| ALC Texas Plano, Inc. | Nevada | |
| ALF Partners, LP | Texas | |
| Assisted Living Concepts, Inc. | Nevada | |
| Carriage House Assisted Living, Inc. | Delaware | |
| DMG Nevada ALC, Inc. | Nevada | |
| DMG New Jersey ALC, Inc. | Nevada | |
| DMG Oregon ALC, Inc. | Nevada | |
| DMG Taxas ALC, Inc. | Nevada | |
| DMG Texas ALC Partners, LP | Texas | |
| Home and Community Care, Inc. | Nevada | |
| Nevada ALC II, Inc. | Nevada | |
| Nevada ALC, Inc. | Nevada | |
| Nevada ALF, Inc. | Nevada | |
| Texas ALC II, Inc. | Nevada | |
| Texas ALC Partners II, LP | Texas | |
| Texas ALC Partners, LP | Texas | |
| Texas ALC, Inc. | Nevada | |
| Texas ALF, Inc. | Nevada |
