This study examines the relationship between ownership type and care offered in old age institutions (OAls). The sample consisted of 424 OAls in New York state. Financial expenditures for government, voluntary, and proprietary ownership were compared in nine separate service areas as well as nursing staff distributions. Analysis revealed that the non-profit sector allocates more money for direct patient care and has higher staff-patient ratios than proprietary institutions. The results of this study are discussed in relation to previous research.