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          <PersonNm>JUSTIN BAUM</PersonNm>
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          <DistributionDt>2025-08-31</DistributionDt>
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          <MethodOfFMVDeterminationTxt>ACTUAL COST</MethodOfFMVDeterminationTxt>
          <EIN>112526447</EIN>
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            <BusinessNameLine1Txt>GARFUNKEL WILD PC</BusinessNameLine1Txt>
          </BusinessName>
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            <CityNm>GARDEN CITY</CityNm>
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        <LiquidationOfAssetsDetail>
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          <DistributionDt>2025-08-31</DistributionDt>
          <FairMarketValueOfAssetAmt>2925</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>ACTUAL COST</MethodOfFMVDeterminationTxt>
          <PersonNm>MARIA PETRILLO</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 44TH STREET</AddressLine1Txt>
            <CityNm>LINDENHURST</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11757</ZIPCd>
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      <DirectorOfSuccessorInd>0</DirectorOfSuccessorInd>
      <EmployeeOfSuccessorInd>0</EmployeeOfSuccessorInd>
      <OwnerOfSuccessorInd>0</OwnerOfSuccessorInd>
      <ReceiveCompensationInd>0</ReceiveCompensationInd>
      <AssetsDistributedInd>0</AssetsDistributedInd>
      <RequiredToNotifyAGInd>1</RequiredToNotifyAGInd>
      <AttorneyGeneralNotifiedInd>1</AttorneyGeneralNotifiedInd>
      <LiabilitiesPaidInd>0</LiabilitiesPaidInd>
      <BondsOutstandingInd>0</BondsOutstandingInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>LONG BEACH MEDICAL CENTER CONFIRMED A CHAPTER 11 PLAN ("PLAN") AND DISTRIBUTIONS TO CREDITORS WERE MADE PURSUANT TO THAT PLAN. ALLOWED CLAIMS OF GENERAL UNSECURED CREDITORS WERE NOT PAID IN FULL BUT WERE PAID IN ACCORDANCE WITH THE CONFIRMED PLAN.PURSUANT TO THE ORDER CONFIRMING THE PLAN, AND A SUBSEQUENT CERTIFICATION BY THE PLAN ADMINISTRATOR WHICH WAS FILED IN THE BANKRUPTCY COURT, THE COURT ENTERED THE FINAL DECREE WHICH PROVIDES THAT, UPON THE DISTRIBUTION OF ALL ASSETS AND THE FILING OF THIS RETURN, LONG BEACH MEDICAL CENTER. IS DEEMED TO BE DISSOLVED FOR ALL PURPOSES WITHOUT THE NECESSITY FOR FURTHER ACTION TO BE TAKEN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 5:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PLAN ADMINISTRATOR PAID PRIORITY CLAIMS AND A PERECENTAGE DISTRIBUTION ON ACCOUNT OF GENERAL UNSECURED CLAIMS PURSUANT TO A CHAPTER 11 PLAN.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>LORI LAPIN JONES, ESQ. WAS APPOINTED AS THE PLAN ADMINISTRATOR IN 2017. SHE WAS PAID $40,157 FOR HER SERVICES AND REIMBURSEMENT OF EXPENSES IN 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>FOLLOWING CONFIRMATION OF LONG BEACH'S CHAPTER 11 LIQUIDATION PLAN, THE SOLE REPRESENTATIVE FOR THE ESTATE IS THE PLAN ADMINISTRATOR. LONG BEACH NO LONGER HAS A BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>LONG BEACH MEDICAL CENTER HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE PLAN ADMINISTRATOR AND BY HER COUNSEL. WHEN IT IS APPROVED, THE 990 IS ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PLAN ADMINISTRATOR'S APPOINTMENT WAS EFFECTIVE IN OCTOBER 2017. SHE DOES NOT HAVE FIRST-HAND KNOWLEDGE OF THE EXISTENCE OF A CONFLICTS OF INTEREST POLICY, BUT HAS NO REASON TO BELIEVE THAT PRIOR REPRESENTATIONS ON THE FORM 990'S ARE INCORRECT. THE ORGANIZATION HAS NOT BEEN OPERATING SINCE 2012. ALL PROFESSIONALS RETAINED DURING THE CHAPTER 11 CASE WERE GOVERNED BY THE CONFLICTS OF INTEREST REQUIREMENTS UNDER THE UNITED STATES BANKRUPTCY CODE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. THE ORGANIZATION DISTRIBUTES THE REQUESTED DOCUMENTS ELECTRONICALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X, LINE 25, OTHER LIABILITIES:</FormAndLineReferenceDesc>
        <ExplanationTxt>LIABILITIES INCLUDED CLAIMS THAT WERE FILED OR SCHEDULED IN CONNECTION WITH THE BANKRUPTCY AND WHICH WERE SETTLED, REDUCED, EXPUNGED OR OTHERWISE ADDRESSED IN CONNECTION WITH THE BANKRUPTCY CLAIMS RECONCILIATION PROCESS. ALL FINAL ALLOWED LIABILITIES APPEARED IN THE OFFICIAL CLAIMS REGISTER MAINTAINED IN CONNECTION WITH THE CHAPTER 11 CASE AND WERE SATISFIED, IN WHOLE OR IN PART, ONLY IN ACCORDANCE WITH THE TERMS OF THE BANKRUPTCY COURT APPROVED PLAN OF LIQUIDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>WRITE OFF OF ACCRUALS 67,824,466.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PLAN ADMINISTRATOR'S APPOINTMENT WAS EFFECTIVE IN OCTOBER 2017. CERTAIN INFORMATION REFLECTED ON THE RETURN PRECEDED THE PLAN ADMINISTRATOR'S APPOINTMENT. ACCORDINGLY, SHE DOES NOT HAVE FIRST-HAND KNOWLEDGE OF CERTAIN INFORMATION IN THE RETURN, BUT HAS NO REASON TO BELIEVE THAT PRIOR REPRESENTATIONS ON THE FORM 990'S ARE INCORRECT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>LONG BEACH MEMORIAL NURSING HOME</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>98 CUTTER MILL ROAD SUITE 255 SOUTH</AddressLine1Txt>
          <CityNm>GREAT NECK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        </USAddress>
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        <PrimaryActivitiesTxt>NURSING HOME CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>LONG BEACH MEDICAL CENTER</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
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      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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</Return>