CUMBERLAND HEALTHCARE L P I-A
10-Q/A, 1995-07-26
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                      SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, DC 20549-1004
                                   FORM 10-Q/A
               QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934

For Quarter Ended                       March 31, 1995                        

Commission File Number                      0-16415                           

                       CUMBERLAND HEALTHCARE, L.P. I-A                        
            (Exact name of Registrant as specified in its Charter)

          Delaware                                           59-2660778      
(State or other jurisdiction of                             (I.R.S. Employer  
 incorporation or organization)                            Identification No.)

   880 Carillon Parkway, St. Petersburg, Florida                33716         
      (Address of principal executive offices)                 (Zip Code)     

Registrant's telephone number, including area code       (813) 573-3800       

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 and Exchange Act of 1934
during the preceding 12 months (or such shorter period that the Registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

                         YES     X        NO         

Number of shares outstanding of each of Registrant's classes of securities:
                                                          Number of Units at  
   Title of Each Class                                      March 31, 1995    
Units of Limited Partnership
Interest:  $1,000 per unit                                      30,000        

                      DOCUMENTS INCORPORATED BY REFERENCE

                Parts I and II, 1994 Form 10-K, filed with the
             Securities and Exchange Commission on April 12, 1995,
              Parts III and IV - Form S-11 Registration Statement
                  and all amendments and supplements thereto
                               File No. 33-4301
<PAGE>
                                SIGNATURES


     Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, this report has been signed by the following persons on 
behalf of the Registrant and in the capacities and on the dates indicated.


                                    CUMBERLAND HEALTHCARE, L.P. I-A           
     

                                    By:  Medical Investments Partners

                                    By:  RJ Health Properties, Inc.
                                         Managing General Partner




Date: July 26, 1995                  By:  /s/ Fred E. Whaley
                                         President and Director                
       
                                         





Date: July 26, 1995                       By: /s/ J. Davenport Mosby, III       
                                             Vice President and Director







<PAGE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
the quarterly report pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934 for the quarterly period ended March 31, 1995.
</LEGEND>
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               MAR-31-1995
<CASH>                                       1,107,618
<SECURITIES>                                         0
<RECEIVABLES>                                  575,223
<ALLOWANCES>                                    63,866
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0<F1>
<PP&E>                                      30,375,067
<DEPRECIATION>                              11,052,094
<TOTAL-ASSETS>                              21,517,965
<CURRENT-LIABILITIES>                                0<F1>
<BONDS>                                      8,838,639
<COMMON>                                             0
                                0
                                          0
<OTHER-SE>                                  10,935,814
<TOTAL-LIABILITY-AND-EQUITY>                21,517,965
<SALES>                                              0
<TOTAL-REVENUES>                             2,148,708
<CGS>                                                0
<TOTAL-COSTS>                                1,161,066
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             203,801
<INCOME-PRETAX>                                476,805
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            476,805
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   476,805
<EPS-PRIMARY>                                    15.58<F2>
<EPS-DILUTED>                                        0<F2>
<FN>
<F1>REGISTRANT HAS AN UNCLASSIFIED BALANCE SHEET
<F2>EPS-IS NET INCOME PER $1,000 LIMITED PARTNERSHIP UNIT
</FN>
        

</TABLE>


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