﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-31T17:42:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>111986323</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MARCUM LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>53 STATE STREET</AddressLine1Txt>
        <CityNm>BOSTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02109</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>850629884</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BUTTONWOOD HEALTHCARE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BUTT</BusinessNameControlTxt>
      <PhoneNum>9789487383</PhoneNum>
      <USAddress>
        <AddressLine1Txt>51 SUMMER STREET</AddressLine1Txt>
        <CityNm>ROWLEY</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01969</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK ROMANO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9789487383</PhoneNum>
      <SignatureDt>2024-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KRISTEN CUMMINGS</PreparerPersonNm>
      <PTIN>P01510495</PTIN>
      <PhoneNum>6178075000</PhoneNum>
      <PreparationDt>2024-10-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>FRANK ROMANO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>51 SUMMER STREET</AddressLine1Txt>
        <CityNm>ROWLEY</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01969</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>234101</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2020</FormationYr>
      <LegalDomicileStateCd>MA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SINCE THE ONSET OF THE COVID-19 PANDEMIC IN MASSACHUSETTS, BUTTONWOOD HEALTHCARE, INC. HAS WORKED IN CONJUNCTION WITH THE COMMONWEALTH OF MASSACHUSETTS, THE CITY OF NEW BEDFORD, AND AREA NONPROFIT HOSPITALS AND MEDICAL GROUP PRACTICES TO OPEN TWO PREVIOUSLY CLOSED NURSING FACILITIES AS DEDICATED COVID-19 FACILITIES AND TO PROVIDE NURSING HOME CARE AND SERVICES TO INDIVIDUALS RECOVERING FROM COVID-19 AT THE FACILITIES. IT IS THE GOAL OF THE COMPANY TO ADMIT ANY SUCH INDIVIDUALS REGARDLESS OF ABILITY TO PAY AND TO PROVIDE NURSING CARE AND SERVICES FOR THE DURATION OF THE PANDEMIC AND UNTIL THE LAST COVID-19 RESIDENT IS SAFELY DISCHARGED FROM ITS FACILITIES. BUTTONWOOD HEALTHCARE, INC. EXPANDED ITS MISSION AND CHARITABLE PURPOSE TO THE PROVISION OF SKILLED NURSING, ADULT DAY HEALTH, TRANSPORTATION, HOMECARE, AND ASSISTED LIVING TO COMMUNITIES IN NEED THROUGHOUT MA.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>130959</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>171502</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>437265</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>62599</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>568224</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>234101</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>5000</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>62552</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>6648</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>62552</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>11648</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>505672</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>222453</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>9071920</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>9125441</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>7737729</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>7568797</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1334191</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1556644</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>SINCE THE ONSET OF THE COVID-19 PANDEMIC IN MASSACHUSETTS, BUTTONWOOD HEALTHCARE, INC. HAS WORKED IN CONJUNCTION WITH THE COMMONWEALTH OF MASSACHUSETTS, THE CITY OF NEW BEDFORD, AND AREA NONPROFIT HOSPITALS AND MEDICAL GROUP PRACTICES TO OPEN TWO PREVIOUSLY CLOSED NURSING FACILITIES AS DEDICATED COVID-19 FACILITIES AND TO PROVIDE NURSING HOME CARE AND SERVICES TO INDIVIDUALS RECOVERING FROM COVID-19 AT THE FACILITIES. IT IS THE GOAL OF THE COMPANY TO ADMIT ANY SUCH INDIVIDUALS REGARDLESS OF ABILITY TO PAY AND TO PROVIDE NURSING CARE AND SERVICES FOR THE DURATION OF THE PANDEMIC AND UNTIL THE LAST COVID-19 RESIDENT IS SAFELY DISCHARGED FROM ITS FACILITIES. BUTTONWOOD HEALTHCARE, INC. EXPANDED ITS MISSION AND CHARITABLE PURPOSE TO THE PROVISION OF SKILLED NURSING, ADULT DAY HEALTH, TRANSPORTATION, HOMECARE, AND ASSISTED LIVING TO COMMUNITIES IN NEED THROUGHOUT MA.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>5000</ExpenseAmt>
      <GrantAmt>5000</GrantAmt>
      <Desc>SINCE THE ONSET OF THE COVID-19 PANDEMIC IN MASSACHUSETTS, BUTTONWOOD HEALTHCARE, INC. HAS WORKED IN CONJUNCTION WITH THE COMMONWEALTH OF MASSACHUSETTS, THE CITY OF NEW BEDFORD, AND AREA NONPROFIT HOSPITALS AND MEDICAL GROUP PRACTICES TO OPEN TWO PREVIOUSLY CLOSED NURSING FACILITIES AS DEDICATED COVID-19 FACILITIES AND TO PROVIDE NURSING HOME CARE AND SERVICES TO INDIVIDUALS RECOVERING FROM COVID-19 AT THE FACILITIES. IT IS THE GOAL OF THE COMPANY TO ADMIT ANY SUCH INDIVIDUALS REGARDLESS OF ABILITY TO PAY AND TO PROVIDE NURSING CARE AND SERVICES FOR THE DURATION OF THE PANDEMIC AND UNTIL THE LAST COVID-19 RESIDENT IS SAFELY DISCHARGED FROM ITS FACILITIES. THE FIRST OF THE TWO FACILITIES OPENED ON APRIL 17,2020, IN RESPONSE TO THE FIRST WAVE OF THE PANDEMIC. THE SECOND FACILITY OPENED PURSUANT TO THE DECEMBER 24, 2020 REQUEST OF HHS IN ORDER TO HANDLE THE RESURGENCE OF CASES DURING AND FOLLOWING THE HOLIDAYS. BASED ON NOTICE FROM THE COMMONWEALTH OF MASSACHUSETTS (THE "STATE") BUTTONWOOD SUSPENDED ITS COVID OPERATIONS AS OF MARCH 8, 2021, THE DATE OF DISCHARGE OF THE LAST RESIDENT BUT REMAINED PREPARED TO REOPEN AT THE REQUEST OF THE STATE AND IN RESPONSE TO ANOTHER SURGE IN THE PANDEMIC. COMPANY INTENDS TO EXPAND ITS CHARITABLE PURPOSE TO SKILLED NURSING, ADULT DAY HEALTH, ENHANCED HOUSING, ASSISTED LIVING, HOMECARE, AND RELATED TRANSPORTATION SERVICES TO COMMUNITIES IN NEED THROUGHOUT MASSACHUSETTS.</Desc>
      <TotalProgramServiceExpensesAmt>5000</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">1</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>1</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043500001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043500001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043500001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043500001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>1</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>9789487383</PhoneNum>
        <USAddress>
          <AddressLine1Txt>51 SUMMER STREET</AddressLine1Txt>
          <CityNm>ROWLEY</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01969</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>FRANK ROMANO</PersonNm>
        <TitleTxt>PRESIDENT/TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>136058</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT PICONE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>138196</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>13770</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELAINE TETRAULT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>103219</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATELYN M COLLINS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>40.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>93258</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>10201</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>470731</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>23971</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>171502</TotalRevenueColumnAmt>
        <ExclusionAmt>171502</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>FORGIVENESS OF DEBT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>62513</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>62513</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>RETURN OF INSURANCE PR</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>86</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>86</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>62599</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>234101</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>62599</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>171502</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>5000</TotalAmt>
        <ProgramServicesAmt>5000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>3033</TotalAmt>
        <ManagementAndGeneralAmt>3033</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1575</TotalAmt>
        <ManagementAndGeneralAmt>1575</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2040</TotalAmt>
        <ManagementAndGeneralAmt>2040</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>11648</TotalAmt>
        <ProgramServicesAmt>5000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6648</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2071068</BOYAmt>
        <EOYAmt>683328</EOYAmt>
      </CashNonInterestBearingGrp>
      <ReceivablesFromOfficersEtcGrp>
        <BOYAmt>2038691</BOYAmt>
        <EOYAmt>3489259</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>4962161</BOYAmt>
        <EOYAmt>4952854</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>9071920</BOYAmt>
        <EOYAmt>9125441</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>185523</BOYAmt>
        <EOYAmt>16623</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>7535843</BOYAmt>
        <EOYAmt>7535842</EOYAmt>
      </DeferredRevenueGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>15903</BOYAmt>
        <EOYAmt>15903</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>460</BOYAmt>
        <EOYAmt>429</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>7737729</BOYAmt>
        <EOYAmt>7568797</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1334191</BOYAmt>
        <EOYAmt>1556644</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1334191</BOYAmt>
        <EOYAmt>1556644</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>9071920</BOYAmt>
        <EOYAmt>9125441</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>222453</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>4218350</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1143985</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>5362335</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>2127435</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>741098</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2868533</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>6345785</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1885083</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>8230868</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>8230868</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>19094</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>130959</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>171502</CurrentTaxYearAmt>
        <TotalAmt>321555</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>19094</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>130959</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>171502</CurrentTaxYearAmt>
        <TotalAmt>321555</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus1YearAmt>437265</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62599</CurrentTaxYearAmt>
        <TotalAmt>499864</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>6345785</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1904177</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>568224</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>234101</CurrentTaxYearAmt>
        <TotalAmt>9052287</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>NOTES RECIEVABLE</Desc>
        <BookValueAmt>4952854</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>4952854</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER LIABILITIES</Desc>
        <Amt>429</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>429</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>234101</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>234101</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>234101</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>11648</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>11648</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>11648</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SCOTT PICONE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>136802</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>1394</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>1768</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>12002</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>151966</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ESSEX GROUP MANAGEMENT</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 100% OWNER OF EGM</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>71872</OriginalPrincipalAmt>
        <BalanceDueAmt>277808</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ST JOHN'S NURSING HOME</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>915765</OriginalPrincipalAmt>
        <BalanceDueAmt>2768869</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>HOUGHTON CORPORTATION</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>3338</OriginalPrincipalAmt>
        <BalanceDueAmt>3004</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>WESTSIDE CORPORATION</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>9163</OriginalPrincipalAmt>
        <BalanceDueAmt>9026</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>CLAFLIN HILL CORPORATION</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>2641</OriginalPrincipalAmt>
        <BalanceDueAmt>526</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ERLIN MANOR NURSING HOME</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>813</OriginalPrincipalAmt>
        <BalanceDueAmt>1962</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>DARTMOUTH NURSING HOME</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>4539</OriginalPrincipalAmt>
        <BalanceDueAmt>10381</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ESSEX GROUP TRANSPORT</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>1780</OriginalPrincipalAmt>
        <BalanceDueAmt>3560</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ESSEX GROUP INC</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>BOD PRESIDENT FRANK ROMANO IS 43.78 OWNER OF INTERESTED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>FOR INTERCOMPANY EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>430026</OriginalPrincipalAmt>
        <BalanceDueAmt>430026</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>3505162</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>ESSEX GROUP MANAGEMENT</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>BOD PRESIDENT FRANK ROMANO IS 100% OWNER OF EGM</RelationshipDescriptionTxt>
        <TransactionAmt>3033</TransactionAmt>
        <TransactionDesc>MANAGEMENT SERVICES</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS A FORMAL AGREEMENT BETWEEN ESSEX GROUP MANAGEMENT (OWNED 100% BY FRANK ROMANO, PRESIDENT OF THE BOARD OF DIRECTORS) TO PROVIDE MANAGEMENT SERVICES TO BUTTONWOOD HEALTHCARE. ESSEX GROUP MANAGEMENT PROVIDES SIMILAR SERVICES TO OTHER FACILITIES IN THE COMMONWEALTH OF MASSACHUSETTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX RETURN WILL BE REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING. THE TAX RETURN WILL BE PROVIDED TO THE OTHER MEMBERS OF THE BOARD UPON ITS COMPLETION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ADOPTED ITS POLICY FROM THE EXISTING POLICY OF ESSEX GROUP MANAGEMENT AND UPDATED APPROPRIATELY FOR THE RULES ASSOCIATED WITH NON-PROFIT ENTITIES. MEMBERS OF THE BOARD OF DIRECTORS MUST REVIEW THE POLICY ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION AMOUNTS ARE DETERMINED BY THE BOARD OF DIRECTORS IN LINE WITH SALARIES OF COMPARABLE POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT YET HAVE A STANDALONE WEBSITE AND THEREFORE CAN BE OBTAINED BY REQUESTING IT DIRECTLY FROM THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST BY CONTACTING THE ORGANIZATION DIRECTLY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ESSEX GROUP MANAGEMENT</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>51 SUMMER STREET</AddressLine1Txt>
          <CityNm>ROWLEY</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01969</ZIPCd>
        </USAddress>
        <EIN>043256314</EIN>
        <PrimaryActivitiesTxt>HEALTHCARE FACILITY MANAGEMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FRANK ROMANO</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>3033</ShareOfTotalIncomeAmt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</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>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>ESSEX GROUP MANAGEMENT</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
        <InvolvedAmt>3033</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>ESSEX GROUP MANAGEMENT</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>277808</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>