2024-05-15T12:10:26-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-07-01 131632522 NEW YORK COLLEGE OF PODIATRIC MEDICINE NEWY 2124108100 53 EAST 124TH STREET NEW YORK NY 10035 AVI COHEN SR. DIRECTOR OF FINANCE 2124108100 2024-05-15 1 AVI COHEN 999009999 1 MELISSA MODELSON P01603524 9143818900 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AVI COHEN 53 EAST 124TH STREET NEW YORK NY 10035 35283515 0 X WWW.NYCPM.EDU X 1911 NY NEW YORK COLLEGE OF PODIATRIC MEDICINE PROVIDES TRAINING AND EDUCATION TO MEDICAL STUDENTS IN PODIATRIC MEDICINE. 10 10 171 10 0 0 2446994 534573 14294883 14062105 940052 509782 2113472 1956293 19795401 17062753 972937 903733 0 0 10993814 11400540 0 0 0 10758279 10972341 22725030 23276614 -2929629 -6213861 47692629 48979306 14954395 21662125 32738234 27317181 X SEE SCHEDULE O 0 0 16328124 903733 14062105 NEW YORK COLLEGE OF PODATRIC MEDICINE PROVIDES TRAINING AND EDUCATION TO MEDICAL STUDENTS IN PODIATRIC MEDICINE. 16328124 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 82 0 171 1 0 1 CJ 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X AVI COHEN 2124108100 53 EAST 124TH STREET NEW YORK NY 10035 LOUIS L LEVINE PRESIDENT AND CEO DECEASED 12/22 40.00 10.00 X X 403270 0 31830 GABRIEL P CAPRIO CHAIRMAN 0.30 0.30 X X 0 0 0 KEITH A GREATHOUSE VICE CHAIRMAN 0.30 0.30 X X 0 0 0 ROCK G POSITANO DPM DEPUTY CHAIRMAN 0.30 0.30 X X 0 0 0 WILLIAM G RAISCH SECRETARY 0.30 0.30 X X 0 0 0 ANDREW A ALBERTI BOARD MEMBER 0.30 0.30 X 0 0 0 SUSHEEL BATHLA DPM BOARD MEMBER 0.30 0.30 X 0 0 0 BENJAMIN B CHOI BOARD MEMBER 0.30 0.30 X 0 0 0 WILLIAM H GRAHAM BOARD MEMBER 0.30 0.30 X 0 0 0 JORDAN HELLER BOARD MEMBER 0.30 0.30 X 0 0 0 KATHLEEN REILLY FALLON DPM BOARD MEMBER 0.30 0.30 X 0 0 0 ALAN KADISH MD CHIEF TRANSITION OFFICER 1.00 1.00 X 0 0 0 JOEL STURM CHIEF OPERATING OFFICER 40.00 10.00 X 239699 0 59860 AMAN SAFAEI CHIEF INFORMATION OFFICER 40.00 0.00 X 188900 0 40892 MICHAEL TREPAL VP ACADEMIC AFFAIRS & DEAN 40.00 0.00 X 218739 0 59858 AVI COHEN SR. DIRECTOR OF FINANCE 10.00 10.00 X 0 0 0 SAMUEL ADEGBOYEGA DPM 40.00 0.00 X 176470 0 5860 SANDRA DANIELS HUMAN RESOURCES 40.00 0.00 X 165118 0 11666 KEVIN JULES DIRECTOR OF SURGERY DEPT. 40.00 0.00 X 156337 0 45091 RONALD SOAVE DPM 40.00 0.00 X 150078 0 21492 MATRONA GIAKOUMIS DPM 40.00 0.00 X 165855 0 12324 1864466 0 288873 29 0 1 0 SECURITY USA INC 336 WEST 37TH STREET SUITE 450 NEW YORK NY 10018 SECURITY SERVICES 592549 TOURO UNIVERSITY 50 W 47TH STREET 12TH FLOOR NEW YORK NY 10036 SERVICE AGREEMENT 507749 UP & DOWN CLEANING INC 521 REVERE AVE 1ST FLOOR BRONX NY 10465 CLEANING SERVICES 396097 XEROX CORPORATION PO BOX 202882 DALLAS NY 753202882 SERVERS & SYSTEMS 204068 DAVID N HOFFMAN 233 EAST 69TH STREET NEW YORK NY 10021 GENERAL CONTRACTOR 200000 10 348757 185816 534573 STUDENT TUITION AND FEES 611600 11758977 11758977 RESIDENCY LECTURE 611600 1185930 1185930 CONTINUING EDUCATION 611600 635800 635800 CLINIC SERVICE 621400 481398 481398 14062105 700405 700405 17882 0 17882 17882 17882 18030139 18220762 -190623 -190623 -190623 REIMBURSEMENTS 900099 1864895 1864895 PARKING SPACE FEES 900099 43558 43558 STUDENT ACTIVITY REVENUE 900099 21990 21990 7968 7968 1938411 17062753 14062105 0 2466075 44573 44573 859160 859160 1073208 593181 480027 8318894 5960589 2358305 418318 305972 112346 676287 480953 195334 913833 639683 274150 324826 227378 97448 113100 79170 33930 103060 103060 96381 96381 1222956 856069 366887 29946 20962 8984 715488 500842 214646 188221 131755 56466 2500650 1750455 750195 59537 41676 17861 31467 22027 9440 143077 143077 503368 352358 151010 701508 491056 210452 BAD DEBT EXPENSE 3483040 2438128 1044912 MISC. EXPENSES 274876 192415 82461 GUEST LECTURES 214372 150060 64312 REPAIRS AND MAINTENANCE 150546 105382 45164 115922 84280 31642 23276614 16328124 6948490 0 214806 176 3472818 2545959 990375 1457804 0 5077 62227 94676 24074280 20885743 3461958 3188537 32498537 19892097 4631230 4854777 2360678 1995543 0 14944660 47692629 48979306 2603840 1504721 3295369 2998385 8000000 500000 1055186 16659019 14954395 21662125 X 549983 24444960 32188251 2872221 32738234 27317181 47692629 48979306 -6213861 792808 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 508774 19624 8000 520398 1157005 -30241 617990 508774 999369 25000 154922 22286 1157005 946561 75000 27306 49498 999369 844755 50000 62820 11014 946561 0.55590 0.44410 0 0 236166 236166 13920225 11433792 2486433 6993218 6695987 297231 2924671 2755964 168707 3188537 INVESTMENT IN PODIA INSURANCE LIMITED 4854777 F 4854777 RIGHT OF USE ASSETS 14944660 14944660 REFUNDABLE LOAN PROGRAMS 807175 CAPITAL LEASE OBLIGATIONS 15851844 16659019 X 15976003 792808 1916089 2708897 13267106 96381 3699266 3795647 17062753 20697385 4475911 4475911 16221474 96381 6958759 7055140 23276614 PART V, LINE 4: THE COLLEGE'S PERMANENTLY RESTRICTED ENDOWMENTS CONSIST OF INDIVIDUAL FUNDS ESTABLISHED FOR VARIOUS PURPOSES. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. INCOME GENERATED FROM PERMANENTLY RESTRICTED ENDOWMENTS IS RECORDED WITHIN TEMPORARILY RESTRICTED INVESTMENT RETURN. THE COLLEGE DOES NOT HAVE A SPENDING POLICY FOR DONOR RESTRICTED ENDOWMENTS, HOWEVER, THE COLLEGE FOLLOWS THE RESPECTIVE DONOR STIPULATIONS IN EXPENDING INCOME AND GAINS FROM ITS DONOR RESTRICTED ENDOWMENT FUNDS. PART X, LINE 2: THE COLLEGE 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 COLLEGE HAD NO TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES OF CONSOLIDATED ENTITIES IN FINANCIAL STATEMENTS 1,916,089. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS FROM CONSOLIDATED ENTITES IN FINANCIAL STATEMENTS 1,059,347. SCHOLARSHIPS RECLASSED TO PART IX, LINE 2 715,883. INTERNAL EXPENSE ALLOCATION REPORTED ON PART VIII, LINE 11A 1,864,895. RECLASS OF GRANT TO AFFILIATE TO PART IX 44,573. RECLASS OF OTHER EXPENSES TO PART IX 14,568. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED ENTITIES IN FINANCIAL STATEMENTS 4,475,911. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS FROM CONSOLIDATED ENTITIES IN FINANCIAL STATEMENTS 4,318,840. SCHOLARSHIPS RECLASSED TO PART IX, LINE 2 715,883. INTERNAL EXPENSE ALLOCATION REPORTED ON PART VIII, LINE 11A 1,864,895. RECLASS OF GRANT TO AFFILIATE TO PART IX 44,573. RECLASS OF OTHER EXPENSES TO PART IX 14,568. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S NONDISCRIMINATORY POLICY IS AVAILABLE ON ITS WEBSITE. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES APPROPRIATIONS FROM FEDERAL DEPARTMENT OF EDUCATION, LDS, HPSL, AND BUNDY ON BEHALF OF ITS STUDENTS. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 4854777 0 0 0 0 0 0 4854777 0 4854777 0 0 1 0 0 0 PART III ACCOUNTING METHOD: PART IV, LINE 3: THE ORGANIZATION IS REQUIRED TO FILE FORM 5471 BECAUSE IT MEETS THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. 1 FOOT CLINICS OF NEW YORK 55 EAST 124TH STREET NEW YORK NY 10035 131655230 501(C)(3) 44573 0 CARES ACT FUNDS 1 MERIT-BASED SCHOLARSHIPS 145 715883 STUDENT AWARDS 92 143277 PART I, LINE 2: THE COLLEGE AWARDS MERIT-BASED SCHOLARSHIPS TO INCOMING FRESHMAN AS WELL AS CONTINUING STUDENTS. SCHOLARSHIPS AWARDED TO FRESHMAN ARE DETERMINED BY THE ADMISSIONS COMMITTEE. ELIGIBILITY FOR THESE SCHOLARSHIPS IS DETERMINED THROUGH A COMBINATION OF THEIR UNDERGRADUATE CUMULATIVE SCIENCE GPA, RANKING OF THE COLLEGE ATTENDED, AND THE SCORE ACHIEVED ON THE MCAT, A STANDARDIZED MEDICAL SCHOOL ADMISSIONS TEST. FOR CONTINUING STUDENTS, THE TOP FIVE STUDENTS WITH A CUMULATIVE GPA OF 3.7 OR HIGHER FOR EACH GRADE, 2ND, 3RD, AND 4TH YEAR STUDENTS, RECEIVE THESE SCHOLARSHIPS. THE COLLEGE DOES NOT NEED TO MONITOR THE USE OF SCHOLARSHIP FUNDS AS THOSE AMOUNTS ARE DIRECTLY SPENT TO DEFRAY THE COST OF TUITION. THERE IS NO OPPORTUNITY FOR THE FUNDS TO BE DIRECTED FOR ANOTHER PURPOSE. THESE STUDENTS ARE SELECTED BY THEIR ACADEMIC PERFORMANCE, SERVICE, AND COMMITMENT TO THE PODIATRIC PROFESSION. THROUGHOUT THE YEAR, OTHER STUDENTS RECEIVE SCHOLARSHIPS AS WELL, AS DETERMINED BY THE SCHOLARSHIP COMMITTEE. THESE STUDENTS MEET CERTAIN CRITERIA SET FORTH BY DONORS IN YEARS PAST, OR BY OUTSIDE ORGANIZATIONS THAT DONATE ANNUALLY WITH SPECIFIC CRITERIA. HERE AS WELL, THE COLLEGE DOES NOT NEED TO MONITOR THE USE OF SCHOLORSHIP FUNDS AS THOSE AMOUNTS ARE DIRECTLY SPENT TO DEFRAY THE COST OF TUITION. THERE IS NO OPPORTUNITY FOR THE FUNDS TO BE DIRECTED FOR ANOTHER PURPOSE. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 LOUIS L LEVINE PRESIDENT AND CEO DECEASED 12/22 395854 0 0 0 7416 0 29000 0 2830 0 435100 0 0 0 JOEL STURM CHIEF OPERATING OFFICER 236651 0 0 0 3048 0 25000 0 34860 0 299559 0 0 0 MICHAEL TREPAL VP ACADEMIC AFFAIRS & DEAN 216014 0 0 0 2725 0 23025 0 36833 0 278597 0 0 0 AMAN SAFAEI CHIEF INFORMATION OFFICER 185260 0 0 0 3640 0 5936 0 34956 0 229792 0 0 0 KEVIN JULES DIRECTOR OF SURGERY DEPT. 156337 0 0 0 0 0 16828 0 28263 0 201428 0 0 0 SAMUEL ADEGBOYEGA DPM 176318 0 0 0 152 0 5311 0 549 0 182330 0 0 0 MATRONA GIAKOUMIS DPM 165833 0 0 0 22 0 1445 0 10879 0 178179 0 0 0 SANDRA DANIELS HUMAN RESOURCES 163647 0 0 0 1471 0 10454 0 1212 0 176784 0 0 0 RONALD SOAVE DPM 148493 0 0 0 1585 0 4655 0 16837 0 171570 0 0 0 PART I, LINE 1A ON TRIPS THAT EXCEED FIVE HOURS, OFFICERS MAY TRAVEL FIRST CLASS. FORM 990, PART III, LINE 1 IT IS THE COLLEGE'S MISSION TO PROVIDE TO STUDENTS SEEKING CAREERS AS DOCTORS OF PODIATRIC MEDICINE A COMPREHENSIVE MEDICAL EDUCATION PROGRAM SPECIALIZING IN THE MEDICAL AND SURGICAL MANAGEMENT OF THE LOWER EXTREMITY, WITH THE ABILITY TO DIAGNOSE SYSTEMATIC DISEASES AND THEIR LOWER EXTREMITY MANIFESTATIONS. THE COLLEGE WILL PREPARE STUDENTS FOR ELIGIBILITY FOR GRADUATE MEDICAL EDUCATION, LICENSURE, AND PRACTICE. FURTHERMORE, IT IS THE COLLEGE'S MISSION TO PROMOTE STATE-OF-THE-ART PATIENT CARE IN AFFILIATED FACILITIES, AND TO PURSUE RESEARCH TO CONTINUOUSLY ADVANCE THE ART AND SCIENCE OF PODIATRIC MEDICINE. THE COLLEGE ACCOMPLISHES THIS MISSION BY STRIVING TO ACHIEVE THE FOLLOWING GOALS: - PROVIDE A QUALITY EDUCATIONAL ENVIRONMENT BASED UPON COMPREHENSIVE PRE-CLINICAL AND CLINICAL SCIENCE CURRICULUM - PROVIDE SKILLED AND QUALIFIED FACULTY TO DELIVER THE EDUCATIONAL PROGRAM - RECRUIT, ACCEPT, ENROLL, AND RETAIN HIGHLY QUALIFIED STUDENTS - PROVIDE STUDENT SERVICES THAT SUPPORT THE PODIATRIC MEDICAL EDUCATIONAL PROGRAM - DEVELOP QUALITY GRADUATE MEDICAL EDUCATION LEADING TO ELIGIBILITY FOR BOARD CERTIFICATION. - PROVIDE QUALITY CONTINUING MEDICAL EDUCATION PROGRAMS - MAINTAIN EXISTING AND DEVELOP NEW AFFILIATIONS WITH ACADEMIC A INSTITUTIONS, HOSPITALS, EXTENSION/SATELLITE CLINICS AND/OR COMMUNITY HEALTH CENTERS TO ENHANCE THE EDUCATION OF OUR STUDENTS - SUPPORT PRE-CLINICAL, CLINICAL AND EDUCATIONAL RESEARCH - SERVE AS A GLOBAL RESOURCE TO PROVIDE INFORMATION AND EDUCATION ON PODIATRIC MEDICINE - ADAPT THE COLLEGE TO THE EVER-CHANGING EDUCATIONAL AND HEALTH CARE ENVIRONMENTS TO PROMOTE ITS EDUCATIONAL QUALITY AND FINANCIAL STABILITY FORM 990, PART VI, SECTION A, LINE 3 THE COLLEGE PURCHASED MANAGEMENT SERVICES FROM AN UNRELATED THIRD PARTY, TOURO UNIVERSITY ("TOURO"). SERVICES INCLUDED DELEGATED DIRECTOR OF FINANCE RESPONSIBILITIES. MANAGEMENT FEES TOTALING $324,826 WERE PAID DURING FISCAL YEAR 2023 TO TOURO. AVI COHEN, SR. DIRECTOR OF FINANCE, WHO IS LISTED IN PART VII, WAS COMPENSATED $96,960 FOR SERVICES RENDERED TO THE COLLEGE. ALAN KADISH, M.D., PRESIDENT OF TOURO ALSO SERVED AS CHIEF TRANSITION OFFICER DURING THE FISCAL YEAR. HE WAS NOT COMPENSATED FOR HIS SERVICES RENDERED TO THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 11B THE NEW YORK COLLEGE OF PODIATRIC MEDICINE 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 APPROVES IT TO BE FILED WITH THE IRS. AFTER FILING THE 990 A COPY OF THE 990 IS ELECTRONICALLY SENT TO THE BOARD FOR THEIR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C PER THE COLLEGE'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. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIRMAN OF THE BOARD ASSIGNS A COMPENSATION COMMITTEE TO REVIEW THE COMPENSATION PACKAGE OF THE PRESIDENT. THE LAST REVIEW WAS IN FISCAL YEAR 2022. THE CHAIRMAN OF THE BOARD MAKES THE FINAL DECISION AND THE RECOMMENDATION FOR A SALARY ADJUSTMENT OR CONTINUANCE IS SENT TO THE COO TO PROCESS THROUGH HUMAN RESOURCES AND PAYROLL. THE PRESIDENT/CEO HAS A THREE-YEAR CONTRACT THAT AUTOMATICALLY RENEWS FOR A THREE-YEAR PERIOD. THE CHAIRMAN WILL ASK THE COO IN THE PAST, THE CHAIRMAN WOULD ASSIGN INDIVIDUAL(S) TO STUDY THE PRESIDENT'S SALARY AND COMPENSATION AS DESCRIBED IN THE PREVIOUS ANNUAL STATEMENT. THE PRESIDENT PASSED AWAY IN DECEMBER OF 2022. OUR AFFILIATION WITH TOURO UNIVERSITY, TO BE FORMALIZED THIS YEAR, HAD NOTED THAT THE POSITION OF PRESIDENT AND CEO WOULD BE ELIMINATED, AND THE INCUMBENT WOULD INHERIT THE TITLE OF PRESIDENT EMERITUS WITHOUT COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 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 AT OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: 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. FOOT CLINICS OF NEW YORK 55 EAST 124TH STREET NEW YORK NY 10035 131655230 AMBULATORY PODIATRIC SERVICES NY 501(C)(3) LINE 10 NEW YORK COLLEGE OF PODIATRIC MEDICINE 1 PODIA INSURANCE LIMITED PO BOX 1109GT GRAND CAYMAN CJ INSURANCE CJ NEW YORK COLLEGE OF PODIATRIC MEDICINE C 405565 5387367 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 PODIA INSURANCE LIMITED P 100000 COST FOOT CLINICS OF NEW YORK L 635800 COST