2021-12-22T13:14:05-06:00 2020-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2019-07-01 131632522 NEW YORK COLLEGE OF PODIATRIC MEDICINE NEWY 2124108100 53 EAST 124TH STREET NEW YORK NY 10035 AVI COHEN SR. DIRECTOR OF FINANCE 2124108100 2021-12-22 1 GARRETT M HIGGINS P00543209 9143818900 2021-11-18 2019 2022-09-23 18:48:47Z X AVI COHEN 53 EAST 124TH STREET NEW YORK NY 10035 30263951 0 X WWW.NYCPM.EDU X 1911 NY NEW YORK COLLEGE OF PODIATRIC MEDICINE PROVIDES TRAINING AND EDUCATION TO MEDICAL STUDENTS IN PODIATRIC MEDICINE. 11 10 110 11 0 0 644252 1147150 15042415 14675245 1719081 1652206 375752 1853722 17781500 19328323 777874 810811 0 0 7449343 10301410 0 0 0 8364192 7301781 16591409 18414002 1190091 914321 53352214 51450093 14209147 14488242 39143067 36961851 X SEE SCHEDULE O 0 0 13051874 810811 14675245 NEW YORK COLLEGE OF PODATRIC MEDICINE PROVIDES TRAINING AND EDUCATION TO MEDICAL STUDENTS IN PODIATRIC MEDICINE. 13051874 1 1 0 0 0 0 0 0 0 1 1 1 1 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 127 0 110 1 0 1 CJ 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 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 40.00 10.00 X X 340646 0 28201 MICHAEL TREPAL VP ACADEMIC AFFAIRS & DEAN 40.00 0.00 X 187246 0 40064 JOEL STURM CHIEF OPERATING OFFICER 40.00 10.00 X 176474 0 37894 AMAN SAFAEI CHIEF INFORMATION OFFICER 40.00 0.00 X 160342 0 26216 SANDRA DANIELS HUMAN RESOURCES 40.00 0.00 X 157261 0 10890 KEVIN JULES DIRECTOR OF SURGERY DEPT. 40.00 0.00 X 126024 0 41846 GREG ONAIFO CHIEF FINANCIAL OFFICER 40.00 10.00 X 151796 0 10931 EILEEN CHUSID DEAN: PRE-CLINICAL SERVICES 40.00 0.00 X 126711 0 12703 SAMUEL ADEGBOYEGA DPM 40.00 0.00 X 125708 0 5300 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 PETER J NORTON TREASURER 0.30 0.30 X X 0 0 0 WILLIAM G RAISCH SECRETARY 0.30 0.30 X X 0 0 0 ANDREW A ALTERTI BOARD MEMBER 0.30 0.00 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 JORDAN HELLER BOARD MEMBER 0.30 0.00 X 0 0 0 KATHLEEN REILLY FALLON DPM BOARD MEMBER 0.30 0.30 X 0 0 0 1552208 0 214045 20 0 1 0 SANMAR BUILDING SERVICES LLC 134 WEST 29TH STREET SUITE 704 NEW YORK NY 10001 CLEANING SERVICES 270134 SECURITY USA INC 336 WEST 37TH STREET SUITE 450 NEW YORK NY 10018 SECURITY SERVICES 260986 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 10528 AUDIT AND ACCOUNTING 118240 3 191863 955287 1147150 STUDENT TUITION AND FEES 611600 12243516 12243516 RESIDENCY LECTURE 611600 1331903 1331903 CONTINUING EDUCATION 611600 702995 702995 CLINIC SERVICE 621400 396831 396831 14675245 1319885 1319885 58411 0 58411 58411 58411 11267949 10935628 332321 332321 332321 REIMBURSEMENTS 900099 1653808 1653808 BAD DEBT RECOVERY 900099 81658 81658 PARKING LOT REVENUE 900099 31105 31105 28740 28740 1795311 19328323 14675245 0 3505928 810811 810811 989026 692318 296708 7538580 5277006 2261574 252997 177098 75899 777031 543922 233109 743776 520643 223133 120491 84344 36147 150445 150445 1013318 709323 303995 44602 31221 13381 952032 666422 285610 87837 61486 26351 2320292 1624204 696088 75224 52657 22567 7774 5442 2332 220203 220203 553036 387125 165911 309711 216798 92913 STUDENT CLINIC TRAINING 594268 594268 MISC. EXPENSES 525873 368113 157760 REPAIRS AND MAINTENANCE 277037 193926 83111 CAFETERIA EXPENSES 49638 34747 14891 18414002 13051874 5362128 0 1363 257 2843395 4075907 514974 1096223 20512 12903 40579 7692 23612929 19342439 4562989 4270490 37352443 34184249 4168784 4481852 3847175 3320520 53352214 51450093 2046491 2372887 3124607 2631925 5050000 5100000 3988049 4383430 14209147 14488242 X 36542448 34340999 2600619 2620852 39143067 36961851 53352214 51450093 X 914321 8718 -3104255 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 946561 75000 27306 49498 999369 844755 50000 62820 11014 946561 814976 40366 10587 844755 765290 60184 10498 814976 743670 32028 10408 765290 0.26450 0.73550 0 0 236166 236166 13862240 10360298 3501942 5495017 5097788 397229 4019506 3884353 135153 4270490 INVESTMENT IN PODIA INSURANCE LIMITED 4481852 F 4481852 STUDENT LOAN RECEIVABLES 3320520 F 3320520 REFUNDABLE LOAN PROGRAMS 2512180 PAYCHECK PROTECTION PROGRAM LOAN 1871250 4383430 X 17230876 8718 1919279 1927997 15302879 4025444 4025444 19328323 19398410 4696784 4696784 14701626 3712376 3712376 18414002 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. IN SEPTEMBER 2010, THE STATE OF NEW YORK PASSED THE NEW YORK UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("NYPMIFA"), A VERSION OF THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA"). ALL NOT-FOR-PROFIT ORGANIZATIONS FORMED IN NEW YORK MUST APPLY THIS LAW. 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, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES OF CONSOLIDATED ENTITIES IN FINANCIAL STATEMENTS 1,919,279. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECLASSED TO PART IX, LINE 2 810,811. ELIMINATIONS FROM CONSOLIDATED ENTITES IN FINANCIAL STATEMENTS 1,479,167. REIMBURSEMENTS RECLASSED TO PART VIII, LINE 11A 1,653,808. BAD DEBT RECOVERY REPORTED ON PART VIII, LINE 11B 81,658. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED ENTITIES IN FINANCIAL STATEMENTS 4,696,784. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECLASSED TO PART IX, LINE 2 810,811. ELIMINATIONS FROM CONSOLIDATED ENTITIES IN FINANCIAL STATEMENTS 1,166,099. REIMBURSEMENTS RECLASSED TO PART VIII, LINE 11A 1,653,808. BAD DEBT EXPENSE REPORTED ON PART VIII, LINE 11B 81,658. 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 FINANCIAL AID ON BEHALF OF ITS STUDENTS. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 4481852 0 0 0 0 0 0 4481852 0 4481852 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 MERIT-BASED SCHOLARSHIPS 515 810811 PART I, LINE 2: THE COLLEGE AWARDS MERIT-BASED SCHOLARHSIPS 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. X X X X 0 0 0 0 0 0 0 0 0 LOUIS L LEVINE PRESIDENT AND CEO 340646 0 0 0 0 0 26000 0 2201 0 368847 0 0 0 MICHAEL TREPAL VP ACADEMIC AFFAIRS & DEAN 184900 0 0 0 2346 0 19783 0 20281 0 227310 0 0 0 JOEL STURM CHIEF OPERATING OFFICER 175392 0 0 0 1082 0 18797 0 19097 0 214368 0 0 0 AMAN SAFAEI CHIEF INFORMATION OFFICER 157278 0 0 0 3064 0 5204 0 21012 0 186558 0 0 0 SANDRA DANIELS HUMAN RESOURCES 155262 0 0 0 1999 0 7705 0 3185 0 168151 0 0 0 KEVIN JULES DIRECTOR OF SURGERY DEPT. 125299 0 0 0 725 0 13659 0 28187 0 167870 0 0 0 GREG ONAIFO CHIEF FINANCIAL OFFICER 151504 0 0 0 292 0 9315 0 1616 0 162727 0 0 0 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 B, LINE 11B 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. 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 2019. 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 TO RESEARCH SALARIES OF OTHER COLLEGE PRESIDENTS BASED ON NYCPM'S SIZE AND REGIONAL LOCATION. YAFFE CONSULTANTS ARE OFTEN USED. CHAIRMAN WILL ASSIGN A COMMITTEE MADE UP OF ONE OR MORE OF THE EXECUTIVE MEMBERS OF THE BOARD TO DETERMINE AN APPROPRIATE FINANCIAL PACKAGE FOR THE PRESIDENT/CEO. THE PROCESS IS USUALLY NOT PLACED IN THE MINUTES OF THE GENERAL BOARD MEETINGS, BUT THE CHAIRMAN DOES INFORM THE BOARD THAT THE PRESIDENT HAS BEEN EVALUATED. THE CONTRACT DOES NOT REQUIRE APPROVAL FROM THE ENTIRE BOARD. ALL OTHER TOP MANAGEMENT IS EVALUATED AND COMPENSATED THROUGH THE SOLE DISCRETION OF THE PRESIDENT BUT WILL TAKE ADVICE AND DIRECTION FROM THE BOARD WHEN DEEMED NECESSARY. FORM 990, PART VI, SECTION C, LINE 19 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 AT 53 EAST 124TH STREET, NEW YORK, NY 10035...OR BY CALLING THE ORGANIZATION DIRECTLY AT (212)410-8100. FORM 990, PART XI, LINE 9: RESERVE OF DUE FROM RELATED PARTY RECEIVABLE -3,104,255. 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. FORM 990, AMENDED RETURN: AN AMENDED RETURN IS BEING FILED IN ORDER TO CONFORM TO THE ORGANIZATION'S JUNE 30, 2020 AUDITED FINANCIAL STATEMENTS. A LISTING OF ALL THE CHANGES TO THE FORM 990 IS AS FOLLOWS: 1. PAGE 1, BOX G: GROSS RECEIPTS WAS RESTATED TO REFLECT THE UPDATED REVENUE REPORTED IN PART VIII. 2. PART I, LINES 9, 10, 11, 12, 15, 17, 18, 19, 20, 21, AND 22: THESE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 3. PART III, LINE 4A: THE TOTAL PROGRAM REVENUE REPORTED FOR THIS PROGRAM WAS UPDATED TO AGREE TO THE ADJUSTMENTS MADE IN PART VIII. 4. PART IV, LINES 11F, 12A, AND 12B: THESE LINES WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 5. PART VIII, LINE 2, 3, 11A, 11B, 11C, 11E AND 12: THESE REVENUE LINES WERE UPDATED TO AGREE TO THE AUDITED FINANCIAL STATEMENTS. 6. PART IX, LINES 24A, AND 25: THESE AMOUNTS WERE UPDATED TO REFLECT THE FUNCTIONAL ALLOCATION PER THE AUDITED FINANCIAL STATEMENTS. 7. PART X, LINES 2, 4, 16, 17, 26, 27, 28, 32 AND 33: THESE AMOUNTS WERE UPDATED TO AGREE TO THE AUDITED FINANCIAL STATEMENTS. 8. PART XI, LINES 1, 2, 3, 4, 5, 9, AND 10: THESE AMOUNTS WERE UPDATED FOR THE CHANGES REPORTED IN PART VIII AND PART IX, AS MENTIONED ABOVE AS WELL AS TO AGREE TO THE AUDITED FINANCIAL STATEMENTS. 9. PART XII, LINES 2B, 2C, AND 3B: THESE LINES WERE CHECKED "YES" AS FINANCIAL STATEMENTS WERE ISSUED FOR THE TAX YEAR. 10. SCHEDULE D, PART XI AND XII: THE AMOUNTS REPORTED IN THESE SECTIONS WERE UPDATED TO AGREE WITH THE REVENUE AND EXPENSES, PER THE AUDITED FINANCIAL STATEMENTS. 11. SCHEDULE O: NARRATIVES WERE UPDATED WITH REGARDS TO THE CHANGES MENTIONED ABOVE. 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 465613 5125435 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 PODIA INSURANCE LIMITED P 87500 COST