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        <ExplanationTxt>FHMC, INC. DOES NOT PROVIDE COMPENSATION TO ANY OF ITS TOP MANAGEMENT OFFICIALS. THE SALARY PAID TO TOP MANAGEMENT OFFICIALS IS PAID BY POSTGRADUATE CENTER FOR MENTAL HEALTH, A RELATED ORGANIZATION. THE FOLLOWING IS THEIR COMPENSATION POLICY: COMPENSATION OF THE CEO IS BASED ON COMPENSATION STUDIES DONE BY AN INDEPENDENT CONSULTING FIRM ANNUALLY. THE COMPENSATION COMMITTEE DETERMINES AND APPROVES THE CEO'S COMPENSATION PACKAGE AND COMMUNICATES THEIR APPROVAL TO THE VP OF FINANCE. COMPENSATION OF VPS AND OTHER EXECUTIVES IS DETERMINED BY THE CEO BASED ON THE STUDY OF THE FORM 990 OF OTHER ORGANIZATIONS AND ALL OTHER STAFF IS DETERMINED BY CONSULTATION BETWEEN THE REQUISITE VP AND THE CEO BASED ON COMPARABLE MARKET ANALYSIS. THIS PROCESS WAS LAST UNDERTAKEN DURING FISCAL YEAR 2024.</ExplanationTxt>
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        <ExplanationTxt>JACOB BARAK, PHD PARTICIPATES IN A 457(F) RETIREMENT PLAN. DURING THE YEAR, POSTGRADUATE CENTER FOR MENTAL HEALTH CONTRIBUTED $80,255 INTO THE PLAN ON HIS BEHALF. THIS AMOUNT IS INCLUDED IN THE AMOUNT REPORTED ON SCHEDULE J, PART II, COLUMN C. JACOB BARAK RECEIVED A DISTRIBUTION FROM A SECTION 457(F) PLAN IN THE AMOUNT OF $57,550. THE AMOUNT WAS INCLUDED IN HIS 2023 W-2 AND IS INCLUDED IN THE AMOUNT ON SCHEDULE J, PART II, COLUMN B (III).</ExplanationTxt>
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        <ExplanationTxt>IN ACCORDANCE WITH THE REQUIREMENTS OF THE IRS FORM 990 THE AMOUNTS REPORTED FOR PART VII COMPENSATION MUST BE CONSISTENT WITH THE FORM W-2 ISSUED TO EACH EMPLOYEE FOR THE YEAR ENDED 12/31/23 WHILE THE FINANCIAL INFORMATION REPORTED FOR THE ORGANIZATION IS FOR THE FISCAL PERIOD OF 7/1/23 TO 6/30/24. THE COMPENSATION REPORTED FOR THE CEO FOR THIS PERIOD INCLUDED AN AMOUNT DEFERRED AND INVESTED IN 2005, THIS PAYOUT OF $57,550 INCLUDES STOCK APPRECIATION AND INTEREST INCOME OVER AND ABOVE THE INITIAL INVESTED AMOUNT. THE CEO BECAME FULLY VESTED IN THESE FUNDS DURING THE 2023 YEAR SO THESE FUNDS WERE PAID OUT AS PART OF HIS PAYROLL IN ORDER TO COLLECT AND PAY THE APPROPRIATE TAXES DUE. ADDITIONALLY, DR. BARAK'S SALARY IS ALLOCATED AMONG THREE SEPARATE ENTITIES, PCMH, FHMC (A REAL ESTATE DEVELOPMENT COMPANY) AND CHC (A MANAGEMENT AND PROPERTY COMPANY).</ExplanationTxt>
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        <ExplanationTxt>THE POSTGRADUATE CENTER FOR MENTAL HEALTH IS THE SOLE MEMBER OF THE ORGANIZATION.</ExplanationTxt>
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        <ExplanationTxt>THE SOLE MEMBER OF THE ORGANIZATION, THE POSTGRADUATE CENTER FOR MENTAL HEALTH, HAS THE ABILITY TO APPOINT AND REMOVE BOARD MEMBERS TO THE GOVERNING BODY OF THE ORGANIZATION.</ExplanationTxt>
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        <ExplanationTxt>THE BYLAWS MAY BE AMENDED, REPEALED OR ADOPTED BY THE MEMBERS OF THE ORGANIZATION. ANY BYLAWS ADOPTED BY THE BOARD MAY BE MAY BE AMENDED OR REPEALED BY THE BOARD.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION DID NOT HAVE ANY BOARD MEETINGS DURING THE FISCAL YEAR. THE ORGANIZATION DOES NOT HOLD INDIVIDUAL MEETINGS; ANY ISSUES PERTAINING TO THE RESIDENCE ARE DISCUSSED DURING POSTGRADUATE CENTER FOR MENTAL HEALTH'S BOARD MEETINGS AND DOCUMENTED IN THEIR MINUTES.</ExplanationTxt>
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        <ExplanationTxt>AN OUTSIDE ACCOUNTING FIRM AND THE ORGANIZATION HAVE ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT, AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD OF DIRECTORS FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH COMMENT IS DOCUMENTED AND ADDRESSED. ONCE ALL OF THE COMMENTS HAVE BEEN CLEARED, THE RETURN IS FINALIZED AND ELECTRONICALLY FILED WITH THE IRS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION FOLLOWS THE POLICIES OF IT'S PARENT COMPANY, POSTGRADUATE CENTER FOR MENTAL HEALTH BUT HAS NOT FORMALLY ADOPTED THEM AS ITS' OWN POLICIES.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FORM 990 AS WELL AS THE FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION FOLLOWS THE POLICIES OF IT'S PARENT COMPANY, POSTGRADUATE CENTER FOR MENTAL HEALTH BUT HAS NOT FORMALLY ADOPTED THEM AS ITS' OWN POLICIES.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION FOLLOWS THE POLICIES OF IT'S PARENT COMPANY, POSTGRADUATE CENTER FOR MENTAL HEALTH BUT HAS NOT FORMALLY ADOPTED THEM AS ITS' OWN POLICIES.</ExplanationTxt>
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        <ExplanationTxt>THE FMHC, INC. BOARD ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THE POLICY FOR SELECTION AND OVERSIGHT OF THE INDEPENDENT AUDITORS HAS NOT CHANGED SINCE LAST YEAR.</ExplanationTxt>
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          <CityNm>NEW YORK</CityNm>
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        <PrimaryActivitiesTxt>MANAGEMENT COMPANY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>PCMH 2950 CONCOURSE GP INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH CROTONA GP INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH EAST 177 GP INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
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        <EIN>833954987</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH EAST 177 HDFC</BusinessNameLine1Txt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH ECHO PLACE GP INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <EIN>461016916</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
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          <BusinessNameLine1Txt>PCMH ECHO PLACE GP INC</BusinessNameLine1Txt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH GATES GP INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
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        <EIN>364746073</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH GATES HDFC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH HULL GP INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
        </USAddress>
        <EIN>273441782</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH HULL HDFC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH LYVERE GP INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
        </USAddress>
        <EIN>453047114</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH LYVERE HDFC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH MARION AVENUE GP INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
        </USAddress>
        <EIN>474510980</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH MARION AVENUE HDFC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH RALPH AVENUE GP INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
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        <EIN>364596005</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH SHAKESPEARE AVENUE GP INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH TELLER GP INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
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        <EIN>273441724</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH TELLER HDFC</BusinessNameLine1Txt>
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        <EntityTypeTxt>C</EntityTypeTxt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PCMH WASHINGTON AVENUE GP INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>158 EAST 35TH ST</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10016</ZIPCd>
        </USAddress>
        <EIN>833554450</EIN>
        <PrimaryActivitiesTxt>AFFORDABLE HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>PCMH WASHINGTON AVENUE HDFC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
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      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
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      <AssetExchangeInd>0</AssetExchangeInd>
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      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
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  </ReturnData>
</Return>