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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VICTOR POLITI</PersonNm>
        <TitleTxt>MEDICAL DIRECTOR AS OF 2024</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIANA RAMIREZ</PersonNm>
        <TitleTxt>PHYSICAL THERAPIST</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>120927</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>20784</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>297910</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>239293</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>94975</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>33220</GovernmentGrantsAmt>
      <TotalContributionsAmt>33220</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ALLOCATED TUITION REVE</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>722916</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>722916</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SELF-PAY AND OTHER PAY</Desc>
        <BusinessCd>621990</BusinessCd>
        <TotalRevenueColumnAmt>541925</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>541925</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEDICAID</Desc>
        <BusinessCd>621990</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>182264</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEDICARE</Desc>
        <BusinessCd>621990</BusinessCd>
        <TotalRevenueColumnAmt>104328</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>104328</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>1551433</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>7</TotalRevenueColumnAmt>
        <ExclusionAmt>7</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>PARKING CARD FEES</Desc>
        <BusinessCd>900099</BusinessCd>
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        <ExclusionAmt>5978</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>627</TotalRevenueColumnAmt>
        <ExclusionAmt>627</ExclusionAmt>
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      <OtherRevenueTotalAmt>6605</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1591265</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6612</ExclusionAmt>
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      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>240099</TotalAmt>
        <ProgramServicesAmt>194686</ProgramServicesAmt>
        <ManagementAndGeneralAmt>45413</ManagementAndGeneralAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>890635</TotalAmt>
        <ProgramServicesAmt>722210</ProgramServicesAmt>
        <ManagementAndGeneralAmt>168425</ManagementAndGeneralAmt>
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      <PensionPlanContributionsGrp>
        <TotalAmt>38847</TotalAmt>
        <ProgramServicesAmt>31480</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7367</ManagementAndGeneralAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>63775</TotalAmt>
        <ProgramServicesAmt>51680</ProgramServicesAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>86953</TotalAmt>
        <ProgramServicesAmt>70462</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>48900</ManagementAndGeneralAmt>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>2309</ProgramServicesAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>75444</TotalAmt>
        <ProgramServicesAmt>53576</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21868</ManagementAndGeneralAmt>
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      <InformationTechnologyGrp>
        <TotalAmt>119</TotalAmt>
        <ProgramServicesAmt>85</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34</ManagementAndGeneralAmt>
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      <OccupancyGrp>
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        <ProgramServicesAmt>48730</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19888</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>1208</ProgramServicesAmt>
        <ManagementAndGeneralAmt>493</ManagementAndGeneralAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>4197</TotalAmt>
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        <ManagementAndGeneralAmt>1216</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>29100</ManagementAndGeneralAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>122260</ProgramServicesAmt>
        <ManagementAndGeneralAmt>49899</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>ALLOCATED EXPENSES</Desc>
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        <ManagementAndGeneralAmt>549059</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>44594</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>3541</TotalAmt>
        <ProgramServicesAmt>2515</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1026</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>3375750</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1217031</ManagementAndGeneralAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>1709</EOYAmt>
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        <EOYAmt>89295</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>122049</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>94297057</EOYAmt>
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        <EOYAmt>-93603801</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>-93603801</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>693256</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-3001516</ReconcilationRevenueExpnssAmt>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolAndSepBasisFinclStmtInd>X</ConsolAndSepBasisFinclStmtInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus3YearsAmt>14278</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33220</CurrentTaxYearAmt>
        <TotalAmt>116629</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1446986</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1175120</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1289241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1438340</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1551433</CurrentTaxYearAmt>
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      <Total509Grp>
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        <CurrentTaxYearMinus1YearAmt>1505471</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1584653</CurrentTaxYearAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
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      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
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      <PublicSupportTotal509Amt>7017749</PublicSupportTotal509Amt>
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        <CurrentTaxYearMinus3YearsAmt>25930</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>131</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7</CurrentTaxYearAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus2YearsAmt>131</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus1YearAmt>5045</CurrentTaxYearMinus1YearAmt>
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        <TotalAmt>33691</TotalAmt>
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      <TotalSupportCalendarYearGrp>
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        <CurrentTaxYearMinus2YearsAmt>1295454</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1510524</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1591265</CurrentTaxYearAmt>
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      <PublicSupportPY509Pct>0.99230</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00370</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00360</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 6,618. 2020 AMOUNT: $ 8,142. 2021 AMOUNT: $ 163. 2022 AMOUNT: $ 401. 2023 AMOUNT: $ 627. PARKING CARD FEES - 2020 AMOUNT: $ 3,199. 2021 AMOUNT: $ 3,919. 2022 AMOUNT: $ 4,644. 2023 AMOUNT: $ 5,978.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
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    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
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        <DepreciationAmt>176461</DepreciationAmt>
        <BookValueAmt>33800</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
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        <DepreciationAmt>1298020</DepreciationAmt>
        <BookValueAmt>115281</BookValueAmt>
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      <OtherLandBuildingsGrp>
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      <TotalBookValueLandBuildingsAmt>453115</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO NEW YORK COLLEGE OF PODIATRIC MEDICINE</Desc>
        <Amt>93654064</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO NEW YORK STATE</Desc>
        <Amt>432555</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>CAPITAL LEASE OBLIGATION</Desc>
        <Amt>649</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>94087268</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1591265</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1591265</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1591265</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>4592781</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>4592781</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>4592781</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLINIC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THE TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CLINIC HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
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      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOEL STURM</PersonNm>
        <TitleTxt>CHIEF OPERATING OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>236245</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>3048</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>25000</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>25148</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>289441</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOT CLINICS OF NEW YORK 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. WHEN THE FORM 990 HAS BEEN PREPARED, MANAGEMENT REVIEWS THE 990 AND IT IS ELECTRONICALLY SENT TO THE BOARD FOR THEIR APPROVAL PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PER THE CLINIC'S POLICY, CONFLICT OF INTEREST STATEMENTS ARE PROVIDED UPON MEMBERS' ELECTION AND ARE TO BE COMPLETED AND RETURNED. WHEN CONFLICT OF INTEREST POLICIES ARE UPDATED, THE POLICIES ARE DISTRIBUTED AND IF ANY MEMBER HAS A POTENTIAL CONFLICT, A NEW CONFLICT OF INTEREST STATEMENT SHOULD BE COMPLETED AND RETURNED. BASED ON DISCRETION OF MANAGEMENT, NEW CONFLICT OF INTEREST STATEMENT MAY BE REQUIRED WHEN A POTENTIAL CONFLICT MAY BE SUSPECTED. THE ORGANIZATION, ON AN ANNUAL BASIS, HAS ITS BOARD MEMBERS, OFFICERS, AND EMPLOYEES DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. ALL POSITIVE RESPONSES TO A POSSIBLE CONFLICT OF INTEREST, BE IT FROM A BOARD MEMBER OR AN EMPLOYEE, ARE BROUGHT TO THE ATTENTION OF THE COO AND THE PRESIDENT. SHOULD IT BE A BOARD MEMBER, THE ISSUE IS ALSO BROUGHT TO THE ATTENTION OF THE CHAIR OF THE BOARD. A REVIEW IS FIRST CONDUCTED TO ASCERTAIN WHETHER THERE IS A MATERIAL CONFLICT. SHOULD THERE BE AN ISSUE, THE INDIVIDUAL IS CALLED IN TO DISCUSS THE PARTICULARS. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE ADMINISTRATION CAN OFFER THE INDIVIDUAL THE OPPORTUNITY TO CORRECT THIS MISTAKE. SHOULD THE EMPLOYEE REFUSE TO, THE ADMINISTRATION IS WELL WITHIN ITS RIGHTS TO TERMINATE THE EMPLOYEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS, WHO RELY UPON EXTERNAL THIRD-PARTY COMPARABILITY DATA, APPROVES COMPENSATION FOR THE ADMINISTRATOR. COMPENSATION DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE COMMITTEE WHEN THE DECISIONS ARE MADE. THIS PROCESS WAS LAST UNDERTAKEN AT THE END OF FISCAL YEAR 2024.</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 POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CLINIC SERVICES: PROGRAM SERVICE EXPENSES 673,159. MANAGEMENT AND GENERAL EXPENSES 225,864. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 899,023. CLINIC ADMINISTRATION: PROGRAM SERVICE EXPENSES 59. MANAGEMENT AND GENERAL EXPENSES 24. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83. MEDICAL RECORDS: PROGRAM SERVICE EXPENSES 1,775. MANAGEMENT AND GENERAL EXPENSES 725. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500. CLINIC - CONTINUING EDUCATION: PROGRAM SERVICE EXPENSES 6,708. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,708.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NEW YORK COLLEGE OF PODIATRIC MEDICINE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>53 EAST 124TH STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10035</ZIPCd>
        </USAddress>
        <EIN>131632522</EIN>
        <PrimaryActivitiesTxt>SCHOOL OF PODIATRIC MEDICINE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PODIA INSURANCE LIMITED</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <ForeignAddress>
          <AddressLine1Txt>PO BOX 1109GT</AddressLine1Txt>
          <ProvinceOrStateNm>GRAND CAYMAN</ProvinceOrStateNm>
          <CountryCd>CJ</CountryCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>INSURANCE</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>CJ</LegalDomicileForeignCountryCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NEW YORK COLLEGE OF PODIATRIC MEDICINE</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <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>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>