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        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 3A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS OF FGS, INC. SHALL RETAIN POWER OVER ALL SUBSIDIARY BOARDS OF DIRECTORS, INCLUDING THE BOARD OF DIRECTORS OF GOOD SHEPHERD-FAIRVIEW HOME, GOOD SHEPHERD VILLAGE AT ENDWELL, GOOD SHEPHERD-FAIRVIEW FOUNDATION, CHASE MEMORIAL NURSING HOME COMPANY, CHASE MEMORIAL COMMUNITY CENTER, AND CHASE HOUSING CORPORATION.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>CERTAIN OFFICERS AND DIRECTORS OF FGS, INC. PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PROVIDED BY FGS, INC., A RELATED IRC SECTION 501(C)(3) ORGANIZATION. FGS, INC. DEPOSITED $20,722 INTO A 457(B) PLAN IN 2025 FOR JASON SANTIAGO, PRESIDENT AND CEO. FGS, INC. DEPOSITED $10,753 INTO A 457(B) PLAN IN 2025 FOR ULYSSES S. ARNOLD, II, CFO. FGS, INC. DEPOSITED $5,077 INTO A 457(B) PLAN IN 2025 FOR MARY WASSEL, COO. FGS, INC. DEPOSITED $9,928 INTO A 457(B) PLAN IN 2025 FOR DAVID FAWNS, VP HR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED BY OPERATIONS COMMITTEE OF FGS, INC. D/B/A GOOD SHEPHERD COMMUNITIES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST DISCLOSURES UPDATED ANNUALLY WITH MEMBERS. ANY CONFLICT IS REVIEWED WITH THE EXECUTIVE COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>CEO COMPENSATION IS DETERMINED BY THE BOD EXECUTIVE COMMITTEE WITH COO PROVIDING MARKET SURVEY DATA. AN OUTSIDE CONSULTANT WAS HIRED TO REVIEW COMPENSATION AND FOUND IT TO BE COMPETITIVE. CEO IS UNDER MULTIPLE-YEAR WRITTEN CONTRACT. CEO DETERMINES COMPENSATION OF ALL SENIOR MANAGEMENT POSITIONS WITH MARKET SURVEY DATA PROVIDED BY AN OUTSIDE CONSULTANT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE BY REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, ETC. ARE AVAILABLE BY REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2(C):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OPERATIONS/FINANCE COMMITTEE HAS THIS RESPONSIBILITY. NO CHANGES FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GOOD SHEPHERD-FAIRVIEW FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 FAIRVIEW AVENUE</AddressLine1Txt>
          <CityNm>BINGHAMTON</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13904</ZIPCd>
        </USAddress>
        <EIN>133386383</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE FINANCIAL SUPPORT FOR AFFILIATED COMPANIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGS DBA GOOD SHEPHERD COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GOOD SHEPHERD VILLAGE AT ENDWELL INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>32 VILLAGE DRIVE</AddressLine1Txt>
          <CityNm>ENDWELL</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13760</ZIPCd>
        </USAddress>
        <EIN>205580506</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE A CONTINUING CARE RETIREMENT COMMUNITY FOR THE ELDERLY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGS DBA GOOD SHEPHERD COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GOOD SHEPHERD-FAIRVIEW HOME INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 FAIRVIEW AVENUE</AddressLine1Txt>
          <CityNm>BINGHAMTON</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13904</ZIPCd>
        </USAddress>
        <EIN>160962256</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE SUITABLE HOUSING AND HEALTH CARE FOR THE ELDERLY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGS DBA GOOD SHEPHERD COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CHASE MEMORIAL NURSING HOME COMPANY INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>ONE TERRACE HEIGHTS</AddressLine1Txt>
          <CityNm>NEW BERLIN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13411</ZIPCd>
        </USAddress>
        <EIN>160977850</EIN>
        <PrimaryActivitiesTxt>LONG TERM HEALTH CARE FOR ELDERLY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGS DBA GOOD SHEPHERD COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CHASE HOUSING CORPORATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>ONE TERRACE HEIGHTS</AddressLine1Txt>
          <CityNm>NEW BERLIN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13411</ZIPCd>
        </USAddress>
        <EIN>161080510</EIN>
        <PrimaryActivitiesTxt>HOUSING COMPLEX FOR THE ELDERLY AND HANDICAPPED</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGS DBA GOOD SHEPHERD COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CHASE MEMORIAL COMMUNITY CENTER INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>ONE TERRACE HEIGHTS</AddressLine1Txt>
          <CityNm>NEW BERLIN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13411</ZIPCd>
        </USAddress>
        <EIN>150539044</EIN>
        <PrimaryActivitiesTxt>SUPPORT OF HEALTH CARE/ELDERLY SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGS DBA GOOD SHEPHERD COMMUNITIES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>1</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CHASE MEMORIAL COMMUNITY CENTER INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>K</TransactionTypeTxt>
        <InvolvedAmt>20000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CHASE MEMORIAL NURSING HOME COMPANY INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>588908</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>REPRESENTS SHARING</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GOOD SHEPHERD VILLAGE AT ENDWELL INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>1604776</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>AMOUNTS INCURRED. ALSO</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GOOD SHEPHERD-FAIRVIEW FOUNDATION INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>175000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST STUDIES AND/OR ACTUAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GOOD SHEPHERD-FAIRVIEW HOME INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>1185179</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ALLOCATED BASED UPON</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>