<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-13T10:28:38+00:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>350921680</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CROWE LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>485 Lexington Avenue Floor 11</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>100172619</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>371743537</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Garnet Health Doctors PC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GARN</BusinessNameControlTxt>
      <PhoneNum>8453337575</PhoneNum>
      <USAddress>
        <AddressLine1Txt>707 EAST MAIN STREET</AddressLine1Txt>
        <CityNm>MIDDLETOWN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10940</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>IZABELA NOWOSIELSKI</PersonNm>
      <PersonTitleTxt>PRESIDENT &amp; CHIEF MEDICAL OFFICER</PersonTitleTxt>
      <SignatureDt>2023-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>IZABELA</PersonFirstNm>
        <PersonLastNm>NOWOSIELSKI</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Rachel Spurlock</PreparerPersonNm>
      <PTIN>P00520729</PTIN>
      <PhoneNum>2125725500</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="IRS990" softwareId="22016089" softwareVersionNum="2022v5.0">
      <PrincipalOfcrBusinessName>
        <BusinessNameLine1Txt>IZABELA NOWOSIELSKI</BusinessNameLine1Txt>
      </PrincipalOfcrBusinessName>
      <USAddress>
        <AddressLine1Txt>707 EAST MAIN STREET</AddressLine1Txt>
        <CityNm>MIDDLETOWN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10940</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>80539720</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>https://www.garnethealth.org/doctors</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2013</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>DELIVERY OF PRIMARY CARE AND NUMEROUS SPECIALTY MEDICAL CARE SERVICES TO PATIENTS IN THE HUDSON VALLEY OF NEW YORK. OUR MISSION IS TO IMPROVE THE HEALTH OF OUR COMMUNITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>2</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>470</TotalEmployeeCnt>
      <TotalVolunteersCnt>2</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>94994</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>574940</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>46147750</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>53699337</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>-9380</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>34913387</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>26248621</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>81156131</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>80513518</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>63930247</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>65158887</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>17225884</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>19504805</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>81156131</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>84663692</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>0</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-4150174</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>50171701</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>49674730</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>51564196</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>55078583</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-1392495</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-5403853</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>DELIVERY OF PRIMARY CARE AND NUMEROUS SPECIALTY MEDICAL CARE SERVICES TO PATIENTS IN THE HUDSON VALLEY OF NEW YORK. OUR MISSION IS TO IMPROVE THE HEALTH OF OUR COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>81505787</ExpenseAmt>
      <GrantAmt>0</GrantAmt>
      <RevenueAmt>79947958</RevenueAmt>
      <Desc>GARNET HEALTH DOCTORS PC IS DEDICATED TO ATTRACTING AND HIRING PROVIDERS OF SPECIALTY AND PRIMARY CARE MEDICAL SERVICES TO TREAT NEARLY 485,000 RESIDENTS WITHIN THE PRIMARY SERVICE AREA OF GARNET HEALTH IN ORANGE AND SULLIVAN COUNTIES IN THE STATE OF NEW YORK. GARNET HEALTH OPERATES THREE HOSPITAL CAMPUSES IN THIS PRIMARY SERVICE AREA AND OFFERS A BROAD SPECTRUM OF CARE. (Continued on Schedule O)</Desc>
      <TotalProgramServiceExpensesAmt>81505787</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">true</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="IRS990ScheduleJ">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="IRS990ScheduleR">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>53</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>470</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>2</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JAMES GRIGG CFO GARNET HEALTH</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8453331000</PhoneNum>
        <USAddress>
          <AddressLine1Txt>707 EAST MAIN ST</AddressLine1Txt>
          <CityNm>MIDDLETOWN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10940</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>GERARD J GALARNEAU MD</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PRESIDENT UNTIL SEPEMBER 2022, DIRECTOR, SECRETARY, TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>21.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>982593</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>59654</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>IZABELA NOWOSIELSKI</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>DIRECTOR, PRESIDENT &amp; CMO AS OF DECEMBER, 2022</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>20.0</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>709116</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>44404</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JAMES GRIGG</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>10.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>65.0</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>880879</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>25154</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>GERARD DUNLAVEY</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>EXECUTIVE DIRECTOR UNTIL MAY, 2022</TitleTxt>
        <AverageHoursPerWeekRt>10.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.0</AverageHoursPerWeekRltdOrgRt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>555732</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>65020</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>EMMANUEL NKETIAH</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>689048</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>25879</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JOSE TORO MD</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>888274</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>34564</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>PARAMJEET SINGH</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>738684</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>25879</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>RAFIK ELSABROUT</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>2.0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>749530</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>46743</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>RAGHURAM GORTI</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>1118369</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>44878</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JAMES OXLEY DO</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Former SECRETARY, TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.0</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
        <FormerOfcrDirectorTrusteeInd>X</FormerOfcrDirectorTrusteeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>650773</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>9921</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>4183905</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>3779093</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>382096</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>133</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>true</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>JACKSON &amp; COKER LOCUM TENENS LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>3000 OLD ALABAMA RD</AddressLine1Txt>
            <AddressLine2Txt>STE 116-608</AddressLine2Txt>
            <CityNm>ALPHARETTA</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30022</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TEMPORARY STAFFING</ServicesDesc>
        <CompensationAmt>1495624</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>WEATHERBY LOCUMS INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 972633</AddressLine1Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75397</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TEMPORARY STAFFING</ServicesDesc>
        <CompensationAmt>1124432</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>GENERAL HEALTHCARE RESOURCES LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2250 HICKORY RD</AddressLine1Txt>
            <AddressLine2Txt>SUITE 240</AddressLine2Txt>
            <CityNm>PLYMOUTH MEETING</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19462</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TEMPORARY STAFFING</ServicesDesc>
        <CompensationAmt>707831</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>MEDICENTRIX LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>3600 RT 66</AddressLine1Txt>
            <AddressLine2Txt>3RD FLOOR</AddressLine2Txt>
            <CityNm>NEPTUNE</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07753</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>COLLECTION AGENCY</ServicesDesc>
        <CompensationAmt>641376</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>LOCUMTENENSCOM</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 405547</AddressLine1Txt>
            <CityNm>ATLANTA</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30384</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TEMPORARY STAFFING</ServicesDesc>
        <CompensationAmt>631999</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>10</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>574940</GovernmentGrantsAmt>
      <TotalContributionsAmt>574940</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PATIENT &amp; PROFESSIONAL SVC REVENUE</Desc>
        <BusinessCd>621110</BusinessCd>
        <TotalRevenueColumnAmt>53342146</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>53342146</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>QUALITY INCENTIVES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>357191</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>357191</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>53699337</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4432</TotalRevenueColumnAmt>
        <ExclusionAmt>4432</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>0</RealAmt>
        <PersonalAmt>0</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>12390</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>26202</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
        <OtherAmt>-13812</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-13812</TotalRevenueColumnAmt>
        <ExclusionAmt>-13812</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>DISTRIBUTION FROM RELATED HOSPITALS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>26248621</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>26248621</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>26248621</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>80513518</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>79947958</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-9380</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>54442082</TotalAmt>
        <ProgramServicesAmt>52743425</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1698657</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>1632755</TotalAmt>
        <ProgramServicesAmt>1581811</ProgramServicesAmt>
        <ManagementAndGeneralAmt>50944</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>5871371</TotalAmt>
        <ProgramServicesAmt>5688177</ProgramServicesAmt>
        <ManagementAndGeneralAmt>183194</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>3212679</TotalAmt>
        <ProgramServicesAmt>3112440</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100239</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>41470</TotalAmt>
        <ManagementAndGeneralAmt>41470</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>15504</TotalAmt>
        <ManagementAndGeneralAmt>15504</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>7134207</TotalAmt>
        <ProgramServicesAmt>7056250</ProgramServicesAmt>
        <ManagementAndGeneralAmt>77957</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>110126</TotalAmt>
        <ProgramServicesAmt>110126</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>612588</TotalAmt>
        <ProgramServicesAmt>589716</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22872</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>217277</TotalAmt>
        <ProgramServicesAmt>217277</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>2896110</TotalAmt>
        <ProgramServicesAmt>2896110</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>72866</TotalAmt>
        <ProgramServicesAmt>72852</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>261518</TotalAmt>
        <ProgramServicesAmt>248458</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13060</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>695624</TotalAmt>
        <ProgramServicesAmt>695624</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4468619</TotalAmt>
        <ProgramServicesAmt>4464083</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4536</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MANAGEMENT FEE - RELATED ORG</Desc>
        <TotalAmt>926464</TotalAmt>
        <ManagementAndGeneralAmt>926464</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEDICAL SUPPLIES</Desc>
        <TotalAmt>1354074</TotalAmt>
        <ProgramServicesAmt>1354074</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>NON MEDICAL SUPPLIES</Desc>
        <TotalAmt>65009</TotalAmt>
        <ProgramServicesAmt>52241</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12768</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER TAXES</Desc>
        <TotalAmt>163803</TotalAmt>
        <ProgramServicesAmt>163803</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>469546</TotalAmt>
        <ProgramServicesAmt>459320</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10226</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>84663692</TotalAmt>
        <ProgramServicesAmt>81505787</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3157905</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2432542</BOYAmt>
        <EOYAmt>1722810</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>3007738</BOYAmt>
        <EOYAmt>2386152</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>315278</BOYAmt>
        <EOYAmt>183626</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>968644</BOYAmt>
        <EOYAmt>1083612</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>3553407</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>293189</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4060413</BOYAmt>
        <EOYAmt>3260218</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>0</BOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <BOYAmt>0</BOYAmt>
      </InvestmentsProgramRelatedGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>39387086</BOYAmt>
        <EOYAmt>41038312</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>50171701</BOYAmt>
        <EOYAmt>49674730</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>9030912</BOYAmt>
        <EOYAmt>9531216</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>42533284</BOYAmt>
        <EOYAmt>45547367</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>51564196</BOYAmt>
        <EOYAmt>55078583</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-1392495</BOYAmt>
        <EOYAmt>-5403853</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-1392495</BOYAmt>
        <EOYAmt>-5403853</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>50171701</BOYAmt>
        <EOYAmt>49674730</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-4150174</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>138816</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="22016089" softwareVersionNum="2022v5.0">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
      <SupportedOrganizationsCnt>2</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>GARNET HEALTH MEDICAL CENTER - CATSKILLS</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>146049030</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>GARNET HEALTH MEDICAL CENTER</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>141364536</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>2</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>true</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>false</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>false</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>false</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>false</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>false</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section B, Line 1 Power to elect or appoint</FormAndLineReferenceDesc>
        <ExplanationTxt>GARNET HEALTH, THE ACTIVE PARENT OF BOTH GARNET HEALTH MEDICAL CENTER AND GARNET HEALTH MEDICAL CENTER - CATSKILLS MAINTAINS LETTER AGREEMENTS WITH EACH SHAREHOLDER, OFFICER, AND DIRECTOR OF GARNET HEALTH DOCTORS PC THAT REQUIRE EACH SUCH SHAREHOLDER, OFFICER, AND DIRECTOR TO "(I) CONSULT WITH THE GARNET HEALTH PRESIDENT AND CEO (OR HIS DESIGNEE) IN CONNECTION WITH, AND IN ADVANCE OF, ALL ACTIONS TAKEN IN [HIS/HER] CAPACITY AS A SHAREHOLDER, OFFICER, OR DIRECTOR OF THE PC; AND (II) FOLLOW SUCH INSTRUCTIONS AND TAKE SUCH ACTIONS AS ARE DEEMED REASONABLE AND NECESSARY BY GARNET HEALTH WITH RESPECT TO THE OPERATION AND ACTIVITIES OF THE PC." IN THIS MANNER, THE SUPPORTED ORGANIZATIONS EFFECTIVELY OPERATED, SUPERVISED OR CONTROLLED THE ACTIVITIES OF GARNET HEALTH DOCTORS PC. GARNET HEALTH HAS THE POWER TO REMOVE DIRECTORS FROM THE BOARD.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="22016089" softwareVersionNum="2022v5.0">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1835197</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>202142</DepreciationAmt>
        <BookValueAmt>1633055</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1697555</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>91047</DepreciationAmt>
        <BookValueAmt>1606508</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>20655</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>20655</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3260218</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>DUE FROM RELATED ORG</Desc>
        <BookValueAmt>16577361</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>INSURANCE CLAIMS RECEIVABLE</Desc>
        <BookValueAmt>16138352</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>MISC A/R</Desc>
        <BookValueAmt>341234</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT OF USE ASSETS</Desc>
        <BookValueAmt>7929699</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>OTHER ASSETS</Desc>
        <BookValueAmt>51666</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>41038312</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO RELATED ORG - ADMIN SVC</Desc>
        <Amt>21050547</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>MALPRACTICE LIABILITY</Desc>
        <Amt>16138352</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILITIES</Desc>
        <Amt>8358468</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>45547367</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTNOTE 2(INCOME TAXES) TO CONSOLIDATED FINANCIAL STATEMENTS FOR GARNET HEALTH: GH, GHMC, GHMC - CATSKILLS, GH FOUNDATION, CATSKILLS FOUNDATION, URGENT CARE, AND THE PC, ARE SECTION 501(C)(3) ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. WITH THE EXCEPTION OF URGENT CARE AND THE PC, THE ORGANIZATIONS WITHIN THE SYSTEM ARE ALSO EXEMPT FROM NEW YORK STATE AND LOCAL INCOME TAXES. INCOME TAXES ARE IMMATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="22016089" softwareVersionNum="2022v5.0">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>true</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JAMES OXLEY DO</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Former SECRETARY, TREASURER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>219470</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>431303</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>9846</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>75</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>660694</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>357854</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>GERARD J GALARNEAU MD</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PRESIDENT UNTIL SEPEMBER 2022, DIRECTOR, SECRETARY, TREASURER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>683792</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>276507</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>22294</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>27450</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>32204</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>1042247</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>IZABELA NOWOSIELSKI</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>DIRECTOR, PRESIDENT &amp; CMO AS OF DECEMBER, 2022</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>505008</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>182438</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>21670</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>12200</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>32204</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>753520</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JAMES GRIGG</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>609066</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>222840</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>48973</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>12200</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>12954</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>906033</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>GERARD DUNLAVEY</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>EXECUTIVE DIRECTOR UNTIL MAY, 2022</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>383792</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>144602</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>27338</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>32356</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>32664</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>620752</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JOSE TORO MD</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <BaseCompensationFilingOrgAmt>796664</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>90800</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>810</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>34564</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>922838</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>RAFIK ELSABROUT</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <BaseCompensationFilingOrgAmt>463564</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>274500</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>11466</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>12200</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>34543</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>796273</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>RAGHURAM GORTI</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <BaseCompensationFilingOrgAmt>814165</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>281382</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>22822</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>10314</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>34564</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>1163247</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>PARAMJEET SINGH</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <BaseCompensationFilingOrgAmt>479263</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>239111</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>20310</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>12200</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>13679</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>764563</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>EMMANUEL NKETIAH</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>PHYSICIAN</TitleTxt>
        <BaseCompensationFilingOrgAmt>478263</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>189745</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>21040</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>12200</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>13679</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>714927</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE CEO, EXECUTIVE DIRECTOR AND MEDICAL DIRECTOR WAS DETERMINED BY GARNET HEALTH AND PAID BY GARNET HEALTH. GARNET HEALTH UTILIZED AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION COMMITTEE, REVIEW OF 990S OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY OR STUDY, AND COMPENSATION REQUIRES APPROVAL OF THE BOARD AND COMPENSATION COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 7 Non-fixed payments</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE TAX YEAR THE ORGANIZATION PAID BONUSES TO ITS OFFICERS AND EMPLOYEES. THE NAMES AND AMOUNTS ARE PROPERLY DISCLOSED ON SCHEDULE J, PART II COLUMN B(II). BONUSES ARE BASED UPON THE ATTAINMENT OF ORGANIZATIONAL GOALS THAT SUPPORT AND REINFORCE THE ORGANIZATIONAL MISSION, VALUES AND STRATEGIC OBJECTIVES. THESE TARGETS ARE PREDETERMINED AND THE ANNUAL INCENTIVE IS BASED UPON THE PERCENTAGE OF COMPLETION IN EACH AREA. THESE BONUSES ARE PAID AT THE DISCRETION OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22016089" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4a Program Service Accomplishments</FormAndLineReferenceDesc>
        <ExplanationTxt>MEDICAL GROUP - EDUCATION/MARKETING EFFORTS: THE GARNET HEALTH DOCTORS PC AS AN AFFILIATE OF THE GARNET HEALTH SYSTEM (GH), MIRRORS THE MISSION, VISION, AND VALUES OF THE HEALTH SYSTEM. THE MEDICAL GROUP WAS CREATED TO SUPPORT SEVERAL MISSION CRITICAL INITIATIVES OF THE HEALTH SYSTEM INCLUDING ACCESS TO PRIMARY CARE, SUPPORT OF MEDICAL EDUCATION AND STAFFING OF CRITICAL HOSPITAL SERVICES INCLUDING BEHAVIORAL HEALTH, TRAUMA, CRITICAL CARE, SURGERY, PALLIATIVE CARE, AND HOSPITALIST SERVICES. THE MEDICAL GROUP PROVIDES CARE TO OUR COMMUNITY, REGARDLESS OF THEIR ABILITY TO PAY FOR SUCH SERVICES. THE GROUP HAS POLICIES AND PROTOCOLS IN PLACE WHERE PATIENTS ARE TREATED FIRST, REGARDLESS OF THEIR ABILITY TO PAY. THESE PATIENTS ARE THEN CONNECTED WITH A FINANCIAL ADVOCATE WHO CAN ASSIST WITH DETERMINING THEIR ABILITY TO QUALIFY FOR MEDICAID BENEFITS. THE MEDICAL GROUP ALSO OFFERS CHARITABLE CARE WITH THE SAME DISCOUNTED SCALE TO THAT OF GH. THE GARNET HEALTH DOCTORS PC CURRENTLY OFFERS MEDICAL SERVICES IN SEVEN LOCATIONS THROUGHOUT ORANGE AND SULLIVAN COUNTIES. SERVICES PROVIDED AT THE GROVER HERMAN CRITICAL ACCESS HOSPITAL LOCATED IN CALLICOON, NY INCLUDES PRIMARY CARE AND EMERGENCY MEDICAL SERVICES FOR THIS MEDICALLY UNDERSERVED SECTION OF SULLIVAN COUNTY. SIMILARLY, THE MEDICAL GROUP OPERATES PRIMARY CARE OFFICES IN LIVINGSTON MANOR, NY AND MONTICELLO, NY ALL UNDERSERVED AREAS OF SULLIVAN COUNTY. THE MEDICAL GROUP'S HARRIS, NY LOCATION, SITUATED ON THE MAIN CAMPUS OF GARNET HEALTH MEDICAL CENTER - CATSKILLS, PROVIDES A NUMBER OF DIFFICULT TO ACCESS MEDICAL SPECIALTY SERVICES INCLUDING GENERAL SURGERY, ORTHOPEDIC SURGERY, UROLOGY, WOUND CARE, CARDIOLOGY, AND HEMATOLOGY / ONCOLOGY. FINALLY, THE MEDICAL GROUP'S 11,000 SQ. FT. MEDICAL OFFICE BUILDING IN MONTICELLO PROVIDES PRIMARY CARE AND URGENT CARE SERVICES. THE GROUP IS COMMITTED TO RECRUITING ADDITIONAL HIGH NEED MEDICAL SPECIALTIES TO SULLIVAN COUNTY INCLUDING BUT NOT LIMITED TO ENDOCRINOLOGY, GASTROENTEROLOGY, PULMONARY CRITICAL CARE, HOSPITALISTS, INFECTIOUS DISEASE, PSYCHIATRY, AND PRIMARY CARE. ORANGE COUNTY IS THE HOME TO THE GARNET HEALTH DOCTORS PC'S THREE REMAINING LOCATIONS IN MIDDLETOWN, GOSHEN AND MONROE. THE GOSHEN AND MONROE LOCATION WERE ESTABLISHED TO PROVIDE RESIDENTS OF ORANGE COUNTY WITH A CONVENIENT LOCATION TO ACCESS PRIMARY CARE SERVICES. IT ALSO OFFERS AREA PATIENTS WHO ARE DISCHARGED FROM GARNET HEALTH MEDICAL CENTER AN ACCESSIBLE LOCATION TO RECEIVE THEIR FOLLOW UP CARE. FINALLY, GARNET HEALTH DOCTORS PC'S, LARGEST PRESENCE IS LOCATED IN MIDDLETOWN, NY ON THE MAIN CAMPUS OF GARNET HEALTH MEDICAL CENTER. SERVICES OFFERED INCLUDE PRIMARY CARE, URGENT CARE, BEHAVIORAL HEALTH, VEIN TREATMENT, PULMONARY CRITICAL CARE, HOSPITALIST SERVICE, PALLIATIVE CARE, INFECTIOUS DISEASE, TRAUMA SURGERY, GENERAL SURGERY, ORTHOPEDICS, RHEUMATOLOGY AND UROLOGY. SIMILAR TO SULLIVAN COUNTY, THE GROUP IS COMMITTED TO RECRUITING A NUMBER OF ADDITIONAL PHYSICIANS IN A VARIETY OF MEDICAL SPECIALTIES INCLUDING BUT NOT LIMITED TO PEDIATRICS, NEUROLOGY, ENDOCRINOLOGY, GASTROENTEROLOGY, AND PSYCHIATRY AS WELL AS ADDITIONAL PHYSICIANS IN THE SPECIALTIES ALREADY IN PLACE. THE MEDICAL GROUP'S RECRUITMENT PLAN WILL CONTINUE TO GROW AND EVOLVE AS WE STRIVE TO ANSWER AS MANY UNMET NEEDS IN OUR COMMUNITY AS POSSIBLE. AS PART OF OUR MISSION, WE ARE COMMITTED TO DEVELOPING "GRASS ROOTS" CONNECTIONS TO THE COMMUNITIES WE SERVE. OUR PHYSICIANS AND SUPPORT STAFF GIVE GENEROUSLY OF THEIR TIME AT SEVERAL COMMUNITY EVENTS THROUGHOUT THE YEAR. GARNET HEALTH DOCTORS PC COLLABORATES WITH ORGANIZATIONS, SCHOOLS, PUBLIC AGENCIES AND BUSINESSES TO EDUCATE THE PUBLIC, AND CREATE A CULTURE OF HEALTH FOR THE COMMUNITIES WE SERVE. IT IS OUR GOAL TO ENGAGE AND INFLUENCE OTHER SECTORS WHILE PROVIDING LEADERSHIP FOR DYNAMIC, LARGE SCALE CHANGE. OUR COMMITMENT TO GIVING BACK TO THE COMMUNITY IS EVIDENT IN THE NUMEROUS SPONSORSHIPS INCLUDING SUNY SULLIVAN WOMEN'S CONFERENCE, GOSHEN LITTLE LEAGUE, GOSHEN ROTARY CLUB, GOSHEN YOUTH FOOTBALL, AND LUPUS FOUNDATION OF AMERICA JUST TO NAME A FEW. GARNET HEALTH DOCTORS WORKS CLOSELY WITH SEVERAL CLINICAL SERVICE LINE LEADERS WITHIN GH TO PROVIDE FREE EDUCATION AND MEDICAL SERVICES TO THE COMMUNITY. AS AN EXAMPLE, OUR PARTNERSHIP WITH THE ONCOLOGY SERVICE LINE HAS ALLOWED GARNET HEALTH DOCTORS PC PHYSICIANS TO PROVIDE FREE PROSTATE, BREAST, AND LUNG CANCER SCREENINGS. FINALLY, GARNET HEALTH DOCTORS PC WORKS IN COLLABORATION WITH THE GH COMMUNITY SERVICE ADVOCATE, THE DIRECTOR OF COMMUNITY HEALTH. THIS WORKING PARTNERSHIP RESULTED IN MANY OF THE JOINT MEDICAL GROUP / HEALTH SYSTEM COMMUNITY ACTIVITIES PREVIOUSLY MENTIONED. GARNET HEALTH DOCTORS PC COLLABORATES WITH LOCAL ORGANIZATIONS, SCHOOLS, PUBLIC AGENCIES AND BUSINESSES TO EDUCATE THE PUBLIC, SHIFT POLICY, AND CREATE A CULTURE OF HEALTH FOR THE COMMUNITIES WE SERVE. IT IS OUR GOAL TO ENGAGE AND INFLUENCE OTHER SECTORS WHILE PROVIDING LEADERSHIP FOR DYNAMIC, LARGE SCALE CHANGE. OUR COMMITMENT TO GIVING BACK TO THE COMMUNITY IS EVIDENT IN THE NUMEROUS DRIVES AND COLLABORATIVE PROGRAMS WE HOLD THROUGHOUT THE YEAR. IN ADDITION, WE SPONSOR LOCAL EVENTS SUCH AS LOCAL LITTLE LEAGUE BASEBALL AND FOOTBALL. IN PARTNERSHIP WITH SULLIVAN 180, CORNELL COOPERATIVE AND TRAIL KEEPER, GARNET HEALTH DOCTORS PC EDUCATED PATIENTS ON WHERE TO FIND LOCAL FARMERS MARKETS AND HIKING TRAILS TO STAY FIT. GARNET HEALTH DOCTORS PC EDUCATES THE COMMUNITY THROUGH PHYSICIAN-LED SEMINARS. SPEAKING ENGAGEMENTS INCLUDE NEW MOM SUPPORT GROUP, SUNY SULLIVAN WOMEN'S CONFERENCE, GHMC AGING ATHLETE, ROTARY CLUB AND LOCAL SENIORS CLUB. IN ADDITION, WE PUT FORTH A MONTHLY HEALTH TIPS NEWSLETTER THAT IS SENT TO OVER 5,000 PEOPLE VIA EMAIL. IN COLLABORATION WITH THE AMERICAN HEART ASSOCIATION AND AYO FITNESS, GH HAS DEVELOPED A PROGRAM CALLED WARRIOR KIDS WHICH IS DESIGNED TO INSPIRE CHILDREN TO DEVELOP LIFELONG HEALTHY HABITS THROUGH EDUCATION, FITNESS AND FUN! EACH WEEK, PARTICIPANTS OF THIS PROGRAM BENEFIT FROM A 30-MINUTE EDUCATIONAL SESSION FOLLOWED BY A 30-MINUTE HIGH-ENERGY WORKOUT. THE PROGRAM EMPHASIZES THE 5-2-1-ALMOST NONE FORMULA FOR BEING A HEALTHY KID; EAT AT LEAST 5 OR MORE SERVINGS OF FRUITS AND VEGETABLES PER DAY, NO MORE THAN 2 HOURS OF SCREEN TIME PER DAY, GET 1 HOUR OF PHYSICAL ACTIVITY PER DAY AND ALMOST NONE OF YOUR DRINKS ARE SUGARY BEVERAGES. WARRIOR KIDS IS OFFERED TO LARGE GROUPS OF CAMPERS OR STUDENTS FOR FOUR CONSECUTIVE WEEKS. EACH CHILD WHO COMPLETES THE PROGRAM RECEIVES A CERTIFICATE AND A FREE WARRIOR KIDS GIFT BAG. 1. ATTRACTING AND RETAINING TOP-QUALITY PROVIDERS CONTINUES TO BE A PRIORITY FOR GHD. THE PRIMARY FOCUS WILL BE PRIMARY CARE, PSYCHIATRY, AND URGENT CARE AS WELL AS SELECTIVE SUBSPECIALTIES, SUCH AS PHYSICAL MEDICINE AND REHABILITATION, POST-ACUTE CARE, NEUROLOGY, CARDIOTHORACIC SURGERY AND ORTHOPEDIC TRAUMA. GHD RECRUITMENT PLAN WILL BE ALIGNED WITH CURRENT OR ANTICIPATED GAPS IN CLINICAL SERVICES AT GARNET HEALTH, WHICH ARE NOT SUPPORTED BY STRATEGIC PARTNERSHIPS; ANY ANTICIPATED SHORTAGE OF MEDICAL STAFF AT ORANGE AND SULLIVAN COUNTY, AS WELL AS ANY REQUIREMENTS OF GRADUATE MEDICAL EDUCATION. 2. DATA ANALYTICS AND CONTINUOUS IMPROVEMENT METHODOLOGIES WILL BE UTILIZED TO HELP DRIVE BETTER HEALTH OUTCOMES FOR OUR PATIENTS. OUR FOCUS WILL BE PREVENTATIVE CARE AS WELL AS ENHANCED INFORMATION SHARING WITH OUTSIDE ORGANIZATIONS, AIMED AT REDUCING MEDICAL ERRORS. GHD PROVIDERS WILL ALSO CONTINUE TO SUPPORT HOSPITAL INITIATIVES SUCH AS CARE LOGISTICS AND OTHERS, AIMED AT IMPROVING THROUGHPUT, REDUCING READMISSIONS, IMPROVING THE LENGTH OF STAY, AND REDUCING ANY ADVERSE OUTCOMES RELATED TO HOSPITALIZATIONS. 3. PROVIDING ACCESS TO CARE TO THE COMMUNITIES WE SERVE CONTINUES TO BE THE PRIORITY. CREATING AVAILABILITY IN PRIMARY CARE AND SPECIALTY CARE ACROSS ALL AREAS IN ORDER TO ACCOMMODATE A GREATER NUMBER OF PATIENTS. 4. IMPLEMENTED WORKFLOWS TO ALLOW FOR BETTER PATIENT EXPERIENCE AND EASE OF ACCESS TO HEALTH CARE NEEDS. 5. OPTIMIZING WORKFLOWS BETWEEN PHYSICIANS AND ADVANCED PRACTICE PROVIDERS TO INCREASE CAPACITY AND AVAILABILITY ACROSS ALL AREAS. 6. IMPROVING REFERRAL MANAGEMENT AND SCHEDULING TO OPTIMIZE PATIENT RETENTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 6 Classes of members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>GERARD J GALARNEAU MD IS THE SOLE SHAREHOLDER OF GARNET HEALTH DOCTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7a Members or stockholders electing members of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT/CHIAR HAS THE POWER TO APPOINT MEMBERS TO THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>GARNET HEALTH HAS THE RIGHT TO REMOVE DIRECTORS. FOR ADDITIONAL INFORMATION, SEE SCHEDULE A, PART VI.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>GARNET HEALTH DOCTORS PC DOES NOT HAVE COMMITTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. THE FINAL DRAFT RETURN IS REVIEWED BY MEMBERS OF EXECUTIVE MANAGEMENT, THE GARNET HEALTH CORPORATE COMPLIANCE OFFICER, AND THE AUDIT AND COMPLIANCE COMMITTEE OF THE GARNET HEALTH BOARD OF DIRECTORS. A COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A PARTICIPANT IN THE GARNET HEALTH SYSTEM, GARNET HEALTH DOCTORS PC IS SUBJECT TO THE GARNET HEALTH CONFLICT OF INTEREST (COI) POLICY WHICH APPLIES TO ALL MANAGEMENT PERSONNEL, INCLUSIVE OF DIRECTORS, MANAGERS AND SUPERVISORS, COMMITTEE MEMBERS, TRUSTEES AND ALL EMPLOYEES WHO ARE IN A POSITION TO INFLUENCE ANY SUBSTANTIVE BUSINESS DECISION BY THE ORGANIZATION OR ANY ENTITY CONTROLLED BY THE ORGANIZATION. THE ORGANIZATION HAS ADOPTED GARNET HEALTH'S CORPORATE COMPLIANCE PROGRAM TO ENSURE THAT ALL OF ITS BUSINESS PRACTICES ARE IN COMPLIANCE WITH APPLICABLE CIVIL AND CRIMINAL LAWS, RULES AND REGULATIONS. THE CONFLICTS POLICY REQUIRES MANAGEMENT AND COVERED EMPLOYEES TO READ AND UNDERSTAND THE POLICY AND REVIEW IT AT LEAST ANNUALLY IN ORDER TO BE ALERT TO SITUATIONS THAT COULD CREATE A CONFLICT OF INTEREST OR OTHERWISE BE CONTRARY TO GARNET HEALTH POLICY. THEY ARE ALSO REQUIRED ANNUALLY TO SIGN A CONFLICTS POLICY DISCLOSURE FORM. THE GARNET HEALTH CORPORATE COMPLIANCE OFFICER MONITORS THE COI DISCLOSURES, AND PRESENTS ANY CONFLICTS TO THE BOARD AUDIT AND COMPLIANCE COMMITTEE SO THAT ANY IDENTIFIED INDIVIDUAL WITH A POTENTIAL CONFLICT IS RECUSED FROM PARTICIPATING IN THE CONSIDERATION OR DETERMINATION OF THE MATTER. POA SUMMARY OF THE COI DISCLOSURES IS PRODUCED FOR THE BOARD, AS IS ANNUAL UPDATES TO THE COI POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>ONCE A REQUEST IS MADE FOR THE GARNET HEALTH DOCTORS PC FORM 990 OR GOVERNING DOCUMENTS, A COPY IS SENT TO THE REQUESTING PARTY THROUGH THE ADMINISTRATION OFFICE OF GARNET HEALTH MEDICAL CENTER. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE ORGANIZATION WAS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS FOR THE TAX YEAR. THESE STATEMENTS ARE KEPT ON FILE IN THE FINANCE DEPARTMENT AT GARNET HEALTH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER FROM GARNET HEALTH - 138816;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION B, LINE 15a PROCESS FOR DETERMINING COMPENSATION OF TOP MANAGEMENT OFFICIAL</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GARNET HEALTH DOCTORS PC PRESIDENT IS COMPENSATED BY GARNET HEALTH, A RELATED ORGANIZATION. COMPENSATION FOR THE GARNET HEALTH DOCTORS PC PRESIDENT IS DETERMINED UTILIZING A COMPENSATION COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF GARNET HEALTH WITH INPUT FROM AN INDEPENDENT COMPENSATION CONSULTANT WHO REVIEWS COMPENSATION SURVEYS, STUDIES AND MARKET DATA. THESE SURVEYS INCLUDE HEALTHCARE SYSTEMS WITH COMPARABLE NET REVENUE AND GEOGRAPHIC REGIONS. A FULL REVIEW OF ALL GH EXECUTIVE TEAM SALARIES, INCLUDING THE PRESIDENT WAS PERFORMED IN 2021 FOR THE 2022 CALENDAR YEAR BY OUR COMPENSATION CONSULTANT (SULLIVAN COTTER) AND PRESENTED TO THE GARNET HEALTH COMPENSATION COMMITTEE. ANY CHANGES IN COMPENSATION WERE REVIEWED AND APPROVED BY THE COMMITTEE AND DOCUMENTED IN THE COMMITTEE MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION B, LINE 15b PROCESS FOR DETERMINING COMPENSATION OF BOARD OFFICERS</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OFFICERS OF GARNET HEALTH DOCTORS PC ARE COMPENSATED BY GARNET HEALTH, A RELATED ORGANIZATION. COMPENSATION FOR THE BOARD OFFICERS IS DETERMINED UTILIZING A COMPENSATION COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE GARNET HEALTH BOARD WITH INPUT FROM AN INDEPENDENT COMPENSATION CONSULTANT WHO REVIEWS COMPENSATION SURVEYS, STUDIES AND MARKET DATA. THESE SURVEYS INCLUDE HEALTHCARE SYSTEMS WITH COMPARABLE NET REVENUE AND GEOGRAPHIC REGIONS. A FULL REVIEW OF ALL EXECUTIVE TEAM SALARIES WAS PERFORMED IN 2021 FOR THE 2022 CALENDAR YEAR BY OUR COMPENSATION CONSULTANT (SULLIVAN COTTER) AND PRESENTED TO THE GH COMPENSATION COMMITTEE. THESE POSITIONS INCLUDED CHIEF FINANCIAL OFFICER, CHIEF MEDICAL OFFICER, CHIEF INNOVATION OFFICER, CHIEF HR OFFICER, VP SUPPORT SERVICES &amp; REAL ESTATE, CHIEF QUALITY OFFICER, VP/GENERAL COUNSEL, VP MARKETEING &amp; STRATEGIC PLANNING, AND CHIEF NURSING OFFICER. ANY CHANGES IN COMPENSATION WERE REVIEWED AND APPROVED BY THE COMMITTEE AND DOCUMENTED IN THE COMMITTEE MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR" softwareId="22016089" softwareVersionNum="2022v5.0">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>707 EAST MAIN STREET</AddressLine1Txt>
          <CityNm>MIDDLETOWN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10940</ZIPCd>
        </USAddress>
        <EIN>061488219</EIN>
        <PrimaryActivitiesTxt>HEALTHCARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>Type II</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH MEDICAL CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>707 EAST MAIN STREET</AddressLine1Txt>
          <CityNm>MIDDLETOWN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10940</ZIPCd>
        </USAddress>
        <EIN>141364536</EIN>
        <PrimaryActivitiesTxt>HOSPITAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH MEDICAL CENTER - CATSKILLS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 800</AddressLine1Txt>
          <CityNm>HARRIS</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12742</ZIPCd>
        </USAddress>
        <EIN>146049030</EIN>
        <PrimaryActivitiesTxt>HOSPITAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH URGENT CARE PC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>707 EAST MAIN STREET</AddressLine1Txt>
          <CityNm>MIDDLETOWN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10940</ZIPCd>
        </USAddress>
        <EIN>824251331</EIN>
        <PrimaryActivitiesTxt>HEALTHCARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>Type I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GARNET HEALTH</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>true</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
