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        <ProgramServicesAmt>44608</ProgramServicesAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>BMC AFFILIATED PHYSICIANS, INC. IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF BMC HEALTH SYSTEM (BMCHS). THESE STATEMENTS INCLUDE THE FOLLOWING LANGUAGE REGARDING LIABILITY FOR UNCERTAIN TAX POSITIONS WITHIN THE INCOME TAXES FOOTNOTE. BMCHS RECOGNIZES INCOME TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINABLE BASED ON THE MERITS OF THE POSITION. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT NEED TO BE RECORDED AS OF SEPTEMBER 30, 2025 AND 2024. BMCHS ANNUALLY ASSESSES WHETHER IT MUST RECOGNIZE UBIT EXPENSE. THE AMOUNTS RECOGNIZED AS UBIT EXPENSE WERE NOT MATERIAL TO BMCHS'S CONSOLIDATED OPERATIONS OR CHANGES IN NET ASSETS FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024.</ExplanationTxt>
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        <TotalCompensationRltdOrgsAmt>1006492</TotalCompensationRltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID MCANENY MD</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>611450</CompensationBasedOnRltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID BECK</PersonNm>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RICHARD SUGARMAN</PersonNm>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RAVIN DAVIDOFF MD</PersonNm>
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        <PersonNm>CHARLES TIFFT MD</PersonNm>
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        <ExplanationTxt>THE ORGANIZATION'S PRESIDENT IS COMPENSATED BY A RELATED ORGANIZATION, BOSTON MEDICAL CENTER (BMC), FOR SERVICES PROVIDED TO BMC. BMC USED THE FOLLOWING METHODS TO ESTABLISH HIS COMPENSATION: - COMPENSATION COMMITTEE - WRITTEN EMPLOYMENT CONTRACT - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - WRITTEN EMPLOYMENT CONTRACT - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PART I, LINE 4B:</FormAndLineReferenceDesc>
        <ExplanationTxt>CERTAIN EXECUTIVES REPORTED ON SCHEDULE J, PART II ARE COMPENSATED BY BMC. BMC HAS A 457(F) DEFERRED COMPENSATION PLAN FOR CERTAIN EXECUTIVES LISTED IN SCHEDULE J, PART II.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JOSEPH CAMILLUS DAVID MCANENY RICHARD SUGARMAN BUSINESS RELATIONSHIP - JOSEPH CAMILLUS, DAVID MCANENY, AND RICHARD SUGARMAN ARE ALL EMPLOYEES OF BOSTON MEDICAL CENTER CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION ON OCTOBER 17, 2024. THE MOST SIGNIFICANT AMENDMENT WAS THE SUBSTITUTION OF THE ORGANIZATION'S SOLE MEMBER FROM BOSTON MEDICAL CENTER CORPORATION TO BMC HEALTH SYSTEM, INC. PURSUANT TO THE AMENDMENT, BMC HEALTH SYSTEM, INC. SUCCEEDED TO ALL RIGHTS, POWERS, AND AUTHORITY PREVIOUSLY HELD BY BOSTON MEDICAL CENTER CORPORATION AS THE ORGANIZATION'S SOLE MEMBER.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE SOLE MEMBER OF THE ORGANIZATION IS BMC HEALTH SYSTEM, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S SOLE CORPORATE MEMBER HAS THE RIGHT TO APPOINT THE TRUSTEES, WHICH NEED TO NUMBER BETWEEN 5 TO 10 TRUSTEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>BMCAP'S FORM 990 IS PREPARED BY KPMG AND REVIEWED BY BMC HEALTH SYSTEM INC.'S INTERNAL MANAGEMENT. FOLLOWING THAT REVIEW, BMC HEALTH SYSTEM INC.'S INTERNAL MANAGEMENT AND KPMG PRESENT THE FORM 990 TO THE BMC HEALTH SYSTEM INC.'S AUDIT AND COMPLIANCE COMMITTEE FOR REVIEW AND COMMENT. THE COMPLETED FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BMCAP BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST QUESTIONNAIRES FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2025 WERE DISTRIBUTED BY BMC HEALTH SYSTEM INC.'S, AN AFFILIATED ORGANIZATION, CORPORATE COMPLIANCE DEPARTMENT. THE CHIEF COMPLIANCE OFFICER OF BMC HEALTH SYSTEM INC. OR THE CHIEF COMPLIANCE OFFICER'S DESIGNEE QUERIES TRUSTEES, OFFICERS AND DIRECTORS ON AT LEAST AN ANNUAL BASIS REGARDING RELATIONSHIPS THAT MAY CREATE POTENTIAL CONFLICTS OF INTEREST. THE CHIEF COMPLIANCE OFFICER OR THE CHIEF COMPLIANCE OFFICER'S DESIGNEE REVIEWS ALL DISCLOSURES AND DETERMINES WHETHER THERE ARE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE CHIEF COMPLIANCE OFFICER OR THE CHIEF COMPLIANCE OFFICER'S DESIGNEE INFORMS THE CHIEF LEGAL COUNSEL OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE CHIEF LEGAL COUNSEL ADVISES THE BOARD OF TRUSTEES AND OFFICERS OF THE CORPORATION ACCORDINGLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>BMC AFFILIATED PHYSICIANS (BMCAP) RELIED ON BOSTON MEDICAL CENTER CORPORATION (BMC), A RELATED ORGANIZATION OF BMCAP, TO ESTABLISH THE COMPENSATION OF ITS OFFICERS WHO ARE BMC EXECUTIVES. BMC USED AN INDEPENDENT COMMITTEE, FORMED OF INDIVIDUALS WHOSE COMPENSATION IS NOT IN ISSUE TO DETERMINE THE COMPENSATION OF OFFICERS WHO ARE BMC EXECUTIVES. THE COMMITTEE MEMBERS ARE NOT UNDER THE CONTROL OR DIRECTION OF ANY BMC EXECUTIVE SEEKING COMPENSATION. INDIVIDUAL EXECUTIVE COMPENSATION IS SUPPORTED BY COMPARABLE DATA, WHICH INCLUDES COMPENSATION PAID FOR COMPARABLE POSITIONS BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, COMPENSATION SURVEYS COMPILED INDEPENDENTLY, AND/OR ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE BMC EXECUTIVE. THE INDEPENDENT COMMITTEE'S ASSESSMENT OF THESE CONSIDERATIONS ARE CONTAINED IN THE MINUTES OF THE COMMITTEE MEETING. THE REVIEW PROCESS INCLUDES - AND MINUTES INDICATE - DISCUSSIONS AND EVALUATIONS OF EACH EXECUTIVE'S PRIOR PERFORMANCE, QUALIFICATIONS, AND EXPERIENCE. EXECUTIVES ARE NOT PRESENT FOR THE INDEPENDENT COMMITTEE'S DISCUSSION AND VOTE ON COMPENSATION. THE MINUTES REFLECT THE FACT THAT NO EXECUTIVE WAS PRESENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>BMC AFFILIATED PHYSICIANS, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS PUBLICLY AVAILABLE. HOWEVER, THE ARTICLES OF ORGANIZATION ARE AVAILABLE ON THE SECRETARY OF THE COMMONWEALTH'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>BMC AFFILIATED PHYSICIANS AND ITS RELATED ORGANIZATIONS DO NOT COMPENSATE ANY TRUSTEES IN THEIR CAPACITY AS A TRUSTEE. ALL COMPENSATION PAID IS FOR WORK PERFORMED AS PHYSICIANS OR OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>BOSTON MEDICAL CENTER CORPORATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>ONE BOSTON MEDICAL CENTER PL</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02118</ZIPCd>
        </USAddress>
        <EIN>043314093</EIN>
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        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>BMC HEALTH SYSTEM INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>ONE BOSTON MEDICAL CENTER PL</AddressLine1Txt>
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        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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          <BusinessNameLine1Txt>BOSTON MEDICAL CENTER HEALTH PLAN INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>529 MAIN STREET SUITE 500</AddressLine1Txt>
          <CityNm>CHARLESTOWN</CityNm>
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        <EIN>043373331</EIN>
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        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 A-I</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BMC INSURANCE COMPANY LTD</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <ForeignAddress>
          <AddressLine1Txt>878 WEST BAY ROAD PO BOX 1159</AddressLine1Txt>
          <CityNm>GRAND CAYMAN</CityNm>
          <CountryCd>CJ</CountryCd>
        </ForeignAddress>
        <EIN>980375219</EIN>
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        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CHARITABLE REMAINDER TRUST - MA (3)</BusinessNameLine1Txt>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
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      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
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      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>