2025-11-14T16:25:40+00:00 2024-12-31 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-01-01 061488219 Garnet Health GARN 8453331000 707 East Main Street Middletown NY 10940 JAMES GRIGG CHIEF FINANCIAL OFFICER 2025-11-14 true Rachel Spurlock P00520729 5023263996 2025-11-14 2024 2025-03-06 01:10:19Z JONATHAN SCHILLER 707 East Main Street Middletown NY 10940 11559899 false X https://www.garnethealth.org X 1997 NY GARNET HEALTH (GH) IS A NEW YORK STATE, NOT-FOR-PROFIT CORPORATION HEADQUARTERED IN MIDDLETOWN, NEW YORK, APPROXIMATELY 60 MILES NORTH OF NEW YORK CITY. IT IS CURRENTLY THE ACTIVE PARENT COMPANY FOR TWO MEMBER HOSPITALS - GARNET HEALTH MEDICAL CENTER - CATSKILLS AND GARNET HEALTH MEDICAL CENTER . GARNET HEALTH IS ALSO THE ACTIVE PARENT COMPANY FOR THE GARNET HEALTH FOUNDATION AND GARNET HEALTH MEDICAL CENTER - CATSKILLS FOUNDATION. GARNET HEALTH DOCTORS PC AND GARNET HEALTH URGENT CARE PC ARE ALSO PARTICIPANTS IN THE SYSTEM. GH IS DEDICATED TO DEVELOPING SPECIALTY SERVICES, MEDICAL PROGRAMS AND NEEDED HEALTHCARE SERVICES THAT ALLOW RESIDENTS TO REMAIN CLOSE TO HOME TO RECEIVE QUALITY CARE. 14 14 16 14 14928 0 0 3893410 4052380 0 -77735 7235464 3815675 11287844 0 0 7312721 0 0 4053006 4066037 4053006 11378758 -237331 -90914 10222096 11219432 7700699 9029606 2521397 2189826 TO MAINTAIN AN INTEGRATED HEALTH DELIVERY SYSTEM OF PROVIDERS AND HOSPITALS RESULTING IN IMPROVED HEALTH FOR OUR COMMUNITY BY PROVIDING EXCEPTIONAL HEALTHCARE TO OUR PATIENTS. false false 10837422 0 11365101 GARNET HEALTH (GH) IS DEDICATED TO DEVELOPING SPECIALTY SERVICES, MEDICAL PROGRAMS AND NEEDED HEALTHCARE SERVICES THAT ALLOW RESIDENTS TO REMAIN CLOSE TO HOME TO RECEIVE QUALITY CARE. PROVIDING HEALTHCARE TO NEARLY 487,000 RESIDENTS IN ORANGE, SULLIVAN, AND ULSTER COUNTIES IN NEW YORK, GH WAS DESIGNED TO IMPROVE THE QUALITY, STABILITY AND EFFICIENCY OF HEALTHCARE SERVICES IN THE MID-HUDSON AND CATSKILL REGIONS. SERVICES PROVIDED BY MORE THAN 3,480 EMPLOYED PROFESSIONALS AND OVER 460 MEDICAL STAFF MEMBERS MAKES GH ONE OF THE LARGEST HEALTHCARE PROVIDERS IN THE TRI-STATE AREA. THE SYSTEM'S THREE HOSPITAL CAMPUSES (GARNET HEALTH MEDICAL CENTER - CATSKILLS - HARRIS, GARNET HEALTH MEDICAL CENTER - CATSKILLS - CALLICOON, GARNET HEALTH MEDICAL CENTER), PLUS PHYSICAN PRACTICES, URGENT CARE, AND OUTPATIENT LOCATIONS OFFER A BROAD SPECTRUM OF CARE. 10837422 true false false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true true true false false true 0 0 16 true true true false false false false false false false false false true false X 14 14 false false false false false false false true true false false false true true true true true true true true false false NY X JAMES GRIGG CFO 8453331000 707 EAST MAIN STREET MIDDLETOWN NY 10940 BONNIE ORR TREASURER AND VICE CHAIR 2.0 0 X X 0 0 0 FREDERICK WATSON BOARD MEMBER, VICE CHAIR UNTIL APRIL 2024 2.0 1.0 X X 0 0 0 HEIDI HAHN-SCHROEDER SECRETARY 2.0 1.0 X X 0 0 0 PHILLIP MASSENGILL MD BOARD MEMBER, CHAIR UNTIL APRIL 2024 2.0 1.0 X X 0 0 0 VIRGINIA RIZZO CHAIR AS OF MAY 2024 2.0 0 X X 0 0 0 BHARGAV VYAS EdD BOARD MEMBER 2.0 0 X 0 0 0 DORY ALPORT BOARD MEMBER 2.0 1.0 X 0 0 0 ELIZABETH SASSI BOARD MEMBER AS OF MAY 2024 2.0 0 X 0 0 0 JAY ANTHONY BOARD MEMBER AS OF NOVEMBER 2024 2.0 3.5 X 0 0 0 RONALD ISRAELSKI MD BOARD MEMBER 2.0 0 X 0 0 0 RUSS HEYMAN BOARD MEMBER AS OF NOVEMBER 2024 2.0 0 X 0 0 0 STEPHEN SCOTT BOARD MEMBER AS OF MAY 2024 2.0 0 X 0 0 0 SUSAN MURRAY-TETZ BOARD MEMBER 2.0 1.0 X 0 0 0 TIMOTHY MCCAUSLAND BOARD MEMBER 2.0 1.0 X 0 0 0 JAMES GRIGG CHIEF FINANCIAL OFFICER 10.0 50.0 X 713873 0 28723 JONATHAN SCHILLER PRESIDENT/CEO 10.0 51.0 X 1121459 0 51508 CHRISTINE GOODHART CHIEF HUMAN RESOURCES OFFICER 10.0 50.0 X 456316 0 47411 CRAIG FILIPPINI CHIEF INFORMATION OFFICER 10.0 50.0 X 479670 0 15896 DAVID L SMITH CHIEF STRATEGIC PLANNING OFFICER 10.0 50.0 X 399451 0 42104 GERARD DUNLAVEY CEO - GHMC-CATSKILLS & VP OF OPERATIONS - GH 10.0 40.0 X 578193 0 68878 IZABELA NOWOSIELSKI PRESIDENT & CHIEF MEDICAL OFFICER OF GHD AND GHUC 10.0 50.0 X 695729 0 51508 JOSEPH ANESI CHIEF LEGAL OFFICER & GENERAL COUNSEL 10.0 50.0 X 519252 0 68822 LEROY C FLOYD III CHIEF CLINICAL TRANSFORMATION OFFICER AS OF FEBRUARY 2024 10.0 40.0 X 342967 118854 34016 NICOLE SEWELL CHIEF NURSING OFFICER 10.0 50.0 X 327945 0 58191 PAMELA MURPHY MD CHIEF MEDICAL OFFICER 10.0 50.0 X 557647 0 39301 ROSEMARY BACZEWSKI CHIEF CLINICAL OFFICER until February 2024 10.0 50.0 X 581554 0 32154 SUZANNE LANGE AHMED CHIEF NURSING OFFICER GHMC-C 10.0 40.0 X 243663 0 34306 WILLIAM DAUSTER CHIEF DEVELOPMENT OFFICER / GH FOUNDATION PRESIDENT 10.0 40.0 X 375933 0 39103 GERARD J GALARNEAU MD FORMER PRESIDENT GHD & GHUC 0.0 50.0 X 0 664094 51683 7393652 782948 663604 14 true true false 0 0 DATA SERVICE INCOME 561110 3052380 3052380 MANAGEMENT FEE INCOME 561110 1000000 1000000 0 0 0 0 4052380 194798 272055 -77257 0 -77257 14928 -92185 0 0 SHARED MANAGEMENT SERVICES 900099 7312721 7312721 0 0 0 0 7312721 11287844 11365101 14928 -92185 7061215 6551684 509531 251506 233358 18148 5570 5570 1000000 1000000 0 0 8087 8087 2811723 2811723 240657 240657 0 0 0 0 11378758 10837422 541336 0 160060 1627179 0 0 0 0 15258 14606 34941612 33023936 2219758 1917676 0 0 7827020 7659971 10222096 11219432 773226 809282 0 0 983048 921864 5944425 7298460 7700699 9029606 X 2521397 2189826 2521397 2189826 10222096 11219432 X -90914 -240657 X false true true true true X X 2 GARNET HEALTH MEDICAL CENTER 141364536 3 true 3482065 0 GARNET HEALTH MEDICAL CENTER - CATSKILLS 146049030 3 true 394984 0 2 3877049 0 true false false false false false false false false false false false false false false false Schedule A, Part IV, Section C, Line 1 Majority director detail CONTROL OR MANAGEMENT OF GARNET HEALTH (THE SUPPORTING ORGANIZATION) WAS VESTED IN THE SAME PERSONS THAT CONTROLLED OR MANAGED GARNET HEALTH MEDICAL CENTER (GHMC) AND GARNET HEALTH MEDICAL CENTER - CATSKILLS (GHMC-C) (COLLECTIVELY, THE SUPPORTED ORGANIZATIONS). FIRST, EACH OF THE DIRECTORS OF THE SUPPORTED ORGANIZATIONS IS ALSO A DIRECTOR OF THE SUPPORTING ORGANIZATION, PURSUANT TO SECTION 3.2(c) OF THE BYLAWS OF GHMC AND GHMC-C WHICH PROVIDES THAT ONLY ACTIVE MEMBERS OF THE GARNET HEALTH BOARD ARE ELIGIBLE TO SERVE ON THE GHMC AND GHMC-C BOARDS. SECOND, THERE IS ALSO COMMON MANAGEMENT AMONG THE ORGANIZATIONS IN THAT THEY ALL SHARE A COMMON PRESIDENT/CHIEF EXECUTIVE OFFICER, PURSUANT TO SECTION 7.2 OF THE GARNET HEALTH BYLAWS, WHICH PROVIDES THAT THE GARNET HEALTH PRESIDENT & CEO ALSO SERVES AS THE PRESIDENT OF BOTH GHMC AND GHMC-C, WITH FULL AUTHORITY AND RESPONSIBILITY TO SUPERVISE DAY-TO-DAY OPERATIONS. THIS IS CONFIRMED IN ARTICLE VII OF THE BYLAWS OF BOTH GHMC AND GHMC-C. THIS COMMON CONTROL OR MANAGEMENT ENSURES THAT THE SUPPORTING ORGANIZATION WILL BE RESPONSIVE TO THE NEEDS AND REQUIREMENTS OF THE SUPPORTED ORGANIZATIONS. 81855 81855 2064840 675355 1389485 32650454 32204118 446336 144463 144463 0 1917676 DUE FROM RELATED ORGANIZATIONS 7659409 SECURITY DEPOSITS 562 7659971 Federal Income Taxes SECURITY DEPOSITS PAYABLE 5339 DUE TO RELATED ORGANIZATIONS 7293121 7298460 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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. X X X X X false false false false false false false true false JAMES GRIGG CHIEF FINANCIAL OFFICER 660788 0 0 0 53085 0 13800 0 14923 0 742596 0 0 0 JONATHAN SCHILLER PRESIDENT/CEO 1096665 0 0 0 24794 0 13800 0 37708 0 1172967 0 0 0 GERARD J GALARNEAU MD FORMER PRESIDENT GHD & GHUC 0 616165 0 45607 0 2322 0 13800 0 37883 0 715777 0 0 JOSEPH ANESI CHIEF LEGAL OFFICER & GENERAL COUNSEL 472737 0 0 0 46515 0 31050 0 37772 0 588074 0 0 0 ROSEMARY BACZEWSKI CHIEF CLINICAL OFFICER until February 2024 80034 0 113065 0 388455 0 27148 0 5006 0 613708 0 302746 0 WILLIAM DAUSTER CHIEF DEVELOPMENT OFFICER / GH FOUNDATION PRESIDENT 346776 0 0 0 29157 0 13800 0 25303 0 415036 0 0 0 GERARD DUNLAVEY CEO - GHMC-CATSKILLS & VP OF OPERATIONS - GH 546666 0 0 0 31527 0 31050 0 37828 0 647071 0 0 0 CRAIG FILIPPINI CHIEF INFORMATION OFFICER 455500 0 0 0 24170 0 13800 0 2096 0 495566 0 0 0 CHRISTINE GOODHART CHIEF HUMAN RESOURCES OFFICER 379962 0 50000 0 26354 0 28702 0 18709 0 503727 0 0 0 SUZANNE LANGE AHMED CHIEF NURSING OFFICER GHMC-C 217558 0 0 0 26105 0 19863 0 14443 0 277969 0 0 0 PAMELA MURPHY MD CHIEF MEDICAL OFFICER 524957 0 0 0 32690 0 13800 0 25501 0 596948 0 0 0 IZABELA NOWOSIELSKI PRESIDENT & CHIEF MEDICAL OFFICER OF GHD AND GHUC 671559 0 0 0 24170 0 13800 0 37708 0 747237 0 0 0 NICOLE SEWELL CHIEF NURSING OFFICER 282251 0 20000 0 25694 0 20664 0 37527 0 386136 0 0 0 DAVID L SMITH CHIEF STRATEGIC PLANNING OFFICER 351595 0 0 0 47856 0 13800 0 28304 0 441555 0 0 0 LEROY C FLOYD III CHIEF CLINICAL TRANSFORMATION OFFICER AS OF FEBRUARY 2024 342022 66673 0 52080 945 101 13800 2631 14302 3283 371069 124768 0 0 Schedule J, Part I, Line 7 Non-fixed payments DURING THE TAX YEAR, THE ORGANIZATION PAID BONUSES TO ITS OFFICERS AND EMPLOYEES. THE NAMES AND AMOUNTS ARE PROPERLY DISCLOSED ON SCHEDULE J. BONUSES ARE BASED UPON THE ATTAINMENT OF ORGANIZATIONAL GOALS THAT SUPPORT AND REINFORCE THE ORGANIZATION 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. Form 990, Part VI, Line 1a Delegate broad authority to a committee EXCEPT AS OTHERWISE PROHIBITED BY THE NPCL, THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS, PROVIDED SUCH ACTION IS NOT INCONSISTENT WITH THE PROVISIONS OF THE GH CERTIFICATE OF INCORPORATION, THE BY-LAWS, OR ANY LAW OR STATUTE GOVERNING GH. ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED FULLY TO THE BOARD OF DIRECTORS AT THE NEXT REGULAR OR SPECIAL MEETING OF THE BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. THE FINAL DRAFT RETURN IS REVIEWED BY MEMBERS OF EXECUTIVE MANAGEMENT, THE CORPORATE COMPLIANCE OFFICER, AND THE AUDIT AND COMPLIANCE COMMITTEE OF THE 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. Form 990, Part VI, Line 12c Conflict of interest policy GARNET HEALTH'S CONFLICT OF INTEREST (COI) POLICY APPLIES TO ALL MANAGEMENT PERSONNEL (INCLUSIVE OF DIRECTORS, MANAGERS, AND SUPERVISORS), BOARD MEMBERS, AND ALL EMPLOYEES WHO ARE IN A POSITION TO INFLUENCE ANY SUBSTANTIVE BUSINESS DECISION BY GH OR ANY ENTITY CONTROLLED BY GH. THE CONFLICTS POLICY REQUIRES ALL 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 POLICY. THEY ARE ALSO REQUIRED ANNUALLY TO SIGN A CONFLICTS POLICY DISCLOSURE FORM. THE 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. A SUMMARY OF THE COI DISCLOSURES IS PRODUCED FOR THE BOARD, AS ARE ANNUAL UPDATES TO THE COI POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR THE GH PRESIDENT/CEO IS DETERMINED UTILIZING A COMPENSATION COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE 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, INCLUDING THE PRESIDENT/CEO WAS PERFORMED IN 2023 FOR THE 2024 CALENDAR YEAR BY A COMPENSATION CONSULTANT (SULLIVAN COTTER) AND PRESENTED TO THE GH COMPENSATION COMMITTEE. ANY CHANGES IN COMPENSATION WERE REVIEWED AND APPROVED BY THE COMMITTEE AND DOCUMENTED IN THE COMMITTEE MINUTES. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION FOR THE KEY EMPLOYEES IS DETERMINED UTILIZING A COMPENSATION COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE 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, INCLUDING THE PRESIDENT/CEO WAS PERFORMED IN 2023 FOR THE 2024 CALENDAR YEAR BY OUR COMPENSATION CONSULTANT (SULLIVAN COTTER) AND PRESENTED TO THE GH COMPENSATION COMMITTEE. THESE POSITIONS INCLUDED CEO - GHMC-CATSKILLS & VP OF OPERATIONS - GH, CHIEF FINANCIAL OFFICER, CHIEF MEDICAL OFFICER, CHIEF DEVELOPMENT OFFICER & FOUNDATION PRESIDENT OF GH, CHIEF HR OFFICER, CHIEF CLINICAL TRANSFORMATION OFFICER, CHIEF LEGAL OFFICER & GENERAL COUNCEL, PRESIDENT & CHIEF MEDICAL OFFICER OF GHD, CHIEF INFORMATION OFFICER, CHIEF STRATEGIC PLANNING OFFICER, CHIEF CLINICAL OFFICER AND CHIEF NURSING OFFICER. ANY CHANGES IN COMPENSATION WERE REVIEWED AND APPROVED BY THE COMMITTEE AND DOCUMENTED IN THE COMMITTEE MINUTES. Form 990, Part VI, Line 19 Required documents available to the public ONCE A REQUEST IS MADE FOR THE GH FORM 990 OR GOVERNING DOCUMENTS, A COPY IS SENT TO THE REQUESTING PARTY THROUGH THE ADMINISTRATION OFFICE OF GARNET HEALTH MEDICAL CENTER. A SUMMARY OF THE CONFLICT OF INTEREST POLICY IS AVAILABLE VIA THE GARNET HEALTH MEDICAL CENTER WEBSITE IN THE CODE OF ETHICAL CONDUCT DOCUMENT AND CORPORATE COMPLIANCE PLAN DOCUMENT. A COPY IS AVAILABLE ON 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. Form 990, Part XI, Line 9 Other changes in net assets or fund balances EQUITY TRANSFER TO RELATED PARTY - GARNET HEALTH MEDICAL CENTER - CATSKILLS - -394984; EQUITY TRANSFER FROM RELATED PARTY - GARNET HEALTH MEDICAL CENTER - 329658; EQUITY TRANSFER TO RELATED PARTY - GARNET HEALTH DOCTORS PC - -142911; EQUITY TRANSFER TO RELATED PARTY - GARNET HEALTH URGENT CARE PC - -32420; Total - -240657; GARNET HEALTH MEDICAL CENTER 707 EAST MAIN STREET MIDDLETOWN NY 10940 141364536 HOSPITAL NY 501(c)(3) 3 GARNET HEALTH true GARNET HEALTH MEDICAL CENTER - CATSKILLS PO BOX 800 HARRIS NY 12742 146049030 HOSPITAL NY 501(c)(3) 3 GARNET HEALTH true GARNET HEALTH DOCTORS PC 707 EAST MAIN STREET MIDDLETOWN NY 10940 371743537 HEALTHCARE NY 501(c)(3) Type I NA false GARNET HEALTH URGENT CARE PC 707 EAST MAIN STREET MIDDLETOWN NY 10940 824251331 HEALTHCARE NY 501(c)(3) Type I NA false GARNET HEALTH FOUNDATION 707 EAST MAIN STREET MIDDLETOWN NY 10940 133020568 FUNDRAISING NY 501(c)(3) Type II GARNET HEALTH MEDICAL CENTER false GARNET HEALTH FOUNDATION - CATSKILLS PO BOX 800 HARRIS NY 12742 141742176 FUNDRAISING NY 501(c)(3) Type II GARNET HEALTH MEDICAL CENTER - CATSKILLS false SYNERA CORP C/O 707 EAST MAIN STREET MIDDLETOWN NY 10940 743070072 REAL PROPERTY HOLDING COMPANY NY 501(c)(2) GARNET HEALTH MEDICAL CENTER false EAST MAIN STREET MANAGEMENT CORP 707 EAST MAIN STREET MIDDLETOWN NY 10940 203168346 ADMIN SVCS NY GARNET HEALTH MEDICAL CENTER C Corporation false true false false false false false false false false false false true true true true false false true true GARNET HEALTH MEDICAL CENTER - CATSKILLS L 1000000 FMV GARNET HEALTH MEDICAL CENTER M 1000000 FMV GARNET HEALTH MEDICAL CENTER O 6201221 ACTUAL EXPENSES GARNET HEALTH MEDICAL CENTER - CATSKILLS O 637766 ACTUAL EXPENSES GARNET HEALTH MEDICAL CENTER R 2482065 ACTUAL EXPENSES GARNET HEALTH MEDICAL CENTER - CATSKILLS R 394984 ACTUAL EXPENSES GARNET HEALTH MEDICAL CENTER S 2811723 ACTUAL EXPENSES GARNET HEALTH MEDICAL CENTER A 124323 FMV