﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-09T09:30:23-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>VANACOREDEBENEDICTUSDIGOVANNI&amp;WEDDELL</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>11 RACQUET RD</AddressLine1>
        <City>NEWBURGH</City>
        <State>NY</State>
        <ZIPCode>12550</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>133420263</EIN>
      <Name>
        <BusinessNameLine1>WESTCHESTER PUTNAM HEALTH</BusinessNameLine1>
        <BusinessNameLine2>MANAGEMENT SYSTEMS INC</BusinessNameLine2>
      </Name>
      <NameControl>WEST</NameControl>
      <Phone>9147343277</Phone>
      <USAddress>
        <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
        <City>CORTLANDT MANOR</City>
        <State>NY</State>
        <ZIPCode>10567</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MARK WEBSTER</Name>
      <Title>VP FINANCE</Title>
      <Phone>9147343277</Phone>
      <DateSigned>2011-11-02</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KAREN L STAPLES CPA</Name>
      <Phone>8455679000</Phone>
      <DatePrepared>2011-11-02</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <NameOfPrincipalOfficerPerson>MARK WEBSTER</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
        <City>CORTLANDT MANOR</City>
        <State>NY</State>
        <ZIPCode>10567</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>5</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1987</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>BENEFITING AND SUPPORTING HUDSON VALLEY HOSPITAL CENTER WHICH SERVICES THE NEEDS OF THE COMMUNITY AND PROVIDES QUALITY, COMPREHENSIVE MEDICAL CARE IN A COMPASSIONATE, PROFESSIONAL, RESPECTFUL MANNER WITHOUT REGARD TO RACE, RELIGION, NATIONAL ORIGIN OR DISEASE CATEGORY.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>8</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>14</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>5</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>14</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>5</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>26735</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>26845</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>26735</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>26845</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-26721</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-26840</RevenuesLessExpensesCY>
      <TotalAssetsBOY>9462482</TotalAssetsBOY>
      <TotalAssetsEOY>13056446</TotalAssetsEOY>
      <TotalLiabilitiesBOY>6610066</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>10230870</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2852416</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2825576</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>BENEFITING AND SUPPORTING HUDSON VALLEY HOSPITAL CENTER WHICH SERVICES THE NEEDS OF THE COMMUNITY AND PROVIDES QUALITY, COMPREHENSIVE MEDICAL CARE IN A COMPASSIONATE, PROFESSIONAL, RESPECTFUL MANNER WITHOUT REGARD TO RACE, RELIGION, NATIONAL ORIGIN OR DISEASE CATEGORY.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>BENEFITING AND SUPPORTING HUDSON VALLEY HOSPITAL CENTER WHICH SERVICES THE NEEDS OF THE COMMUNITY AND PROVIDES QUALITY, COMPREHENSIVE MEDICAL CARE IN A COMPASSIONATE, PROFESSIONAL, RESPECTFUL MANNER WITHOUT REGARD TO RACE, RELIGION, NATIONAL ORIGIN OR DISEASE CATEGORY.</Description>
      <DescribedIn501C3 referenceDocumentId="RetDoc1">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc2">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc2">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc2">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc2">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc2">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc2">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc2">true</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc2">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc2">true</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc2">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc2">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc2">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc2">true</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc4">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc6">false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc6">true</RelatedEntity>
      <RelatedOrgControlledEntity>true</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc6">true</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc6">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc6">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>10</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>8</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>MARGI QUAIL</NamePerson>
        <TelephoneNumber>9147343270</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>JOHN FEDERSPIEL</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>993238</ReportableCompFromRelatedOrgs>
        <OtherCompensation>233513</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK WEBSTER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>489682</ReportableCompFromRelatedOrgs>
        <OtherCompensation>106708</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHILIP AMBROSINO</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>EDWARD MACDONALD</NamePerson>
        <Title>VICE CHAIR &amp;</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHEILA DROGY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ARAM CASPARIAN</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAMES KANE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN MCGURTY JR MD</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFFREY SWEET</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN TESTA</NamePerson>
        <Title>2ND VICE CHA</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFrmRltdOrgs>1482920</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>340221</TotalOtherCompensation>
      <NumberIndividualsGT100K>2</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <InvestmentIncome>
        <TotalRevenueColumn>5</TotalRevenueColumn>
        <ExclusionAmount>5</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>5</TotalRevenueColumn>
        <ExclusionAmount>5</ExclusionAmount>
      </TotalRevenue>
      <FeesForServicesAccounting>
        <Total>26595</Total>
        <ManagementAndGeneral>26595</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <OtherExpenses>
        <Description>NYS CHARITIES FILING FEE</Description>
        <Total>250</Total>
        <ManagementAndGeneral>250</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>26845</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>26845</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>14555</BOY>
        <EOY>14560</EOY>
      </CashNonInterestBearing>
      <LandBuildingsEquipmentBasis>9689653</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <BOY>6095694</BOY>
        <EOY>9689653</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsOtherSecurities>
        <BOY>2255052</BOY>
        <EOY>2255052</EOY>
      </InvestmentsOtherSecurities>
      <OtherAssetsTotal>
        <BOY>1097181</BOY>
        <EOY>1097181</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>9462482</BOY>
        <EOY>13056446</EOY>
      </TotalAssets>
      <OtherLiabilities>
        <BOY>6610066</BOY>
        <EOY>10230870</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>6610066</BOY>
        <EOY>10230870</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2852416</BOY>
        <EOY>2825576</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2852416</BOY>
        <EOY>2825576</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>9462482</BOY>
        <EOY>13056446</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-26840</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1">
      <SupportingOrganization509a3>X</SupportingOrganization509a3>
      <SupportingOrg509a3Type1>X</SupportingOrg509a3Type1>
      <CertificationCheckbox>X</CertificationCheckbox>
      <ContribByControllingIndividual>false</ContribByControllingIndividual>
      <ContributionByRelatedParty>false</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>false</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine1>
          <BusinessNameLine2>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine2>
        </Name>
        <EIN>131740120</EIN>
        <TypeOfOrganization>3</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <SupportedOrganizationNotified>false</SupportedOrganizationNotified>
        <OrganizedInUS>false</OrganizedInUS>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <TotalNumberOfSupportedOrgs>1</TotalNumberOfSupportedOrgs>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Land>
        <OtherCostOrOtherBasis>758262</OtherCostOrOtherBasis>
        <BookValue>758262</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>8931391</OtherCostOrOtherBasis>
        <BookValue>8931391</BookValue>
      </Buildings>
      <TotalOfBookValueLandBuildings>9689653</TotalOfBookValueLandBuildings>
      <CloselyHeldEquityInterests>
        <BookValue>2255052</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </CloselyHeldEquityInterests>
      <TotalOfBookValueSecurities>2255052</TotalOfBookValueSecurities>
      <OtherAssets>
        <Description>DUE FROM AFFILIATES</Description>
        <BookValue>1097181</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>1097181</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>DUE TO AFFILIATES</Description>
        <Amount>10230870</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>10230870</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc4">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>JOHN FEDERSPIEL</NamePerson>
        <CompBasedOnRelatedOrgs>743238</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>250000</BonusRelatedOrgs>
        <DeferredCompRelatedOrgs>216678</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>16835</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>1226751</TotalCompensationRelatedOrgs>
        <CompReportPrior990RelatedOrgs>1923538</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MARK WEBSTER</NamePerson>
        <CompBasedOnRelatedOrgs>369682</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>120000</BonusRelatedOrgs>
        <DeferredCompRelatedOrgs>91471</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>15237</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>596390</TotalCompensationRelatedOrgs>
        <CompReportPrior990RelatedOrgs>886034</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>OTHER ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE J, PART III</ReturnReference>
        <Explanation>THERE IS A RIGOROUS PROCESS IN PLACE FOR SETTING EXECUTIVE COMPENSATION. THE HOSPITAL COMMISSIONS EXECUTIVE COMPENSATION SURVEYS AND PARTICIPATES IN EXECUTIVE COMPENSATION SURVEYS AS WELL. IN ADDITION, TWO OTHER CONSULTANTS HAVE REVIEWED AND DEEMED REASONABLE THE HOSPITAL'S COMPENSATION PRACTICES. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THIS INFORMATION AND SETS AND APPROVES THE SALARIES. IN 2010, INCENTIVE COMPENSATION WAS AWARDED BY THE BOARD TO CERTAIN EXECUTIVES WHO MET THE CRITERIA FOR THE INCENTIVE. CERTAIN EXECUTIVES PARTICIPATE IN DEFERRED COMPENSATION PLANS DESCRIBED IN SECTION 409(A) AND 457(F) OF THE INTERNAL REVENUE CODE THAT PROVIDES FOR ADDITIONAL DEFERRED COMPENSATION IN SUCH AMOUNTS AS MAY BE APPROVED BY THE BOARD AND CONTRIBUTED EACH YEAR BY THE HOSPITAL. THE RECEIPT OF THESE FUNDS BY THE EXECUTIVES IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc5">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>BENEFITING AND SUPPORTING HUDSON VALLEY HOSPITAL CENTER WHICH SERVICES THE NEEDS OF THE COMMUNITY AND PROVIDES QUALITY, COMPREHENSIVE MEDICAL CARE IN A COMPASSIONATE, PROFESSIONAL, RESPECTFUL MANNER WITHOUT REGARD TO RACE, RELIGION, NATIONAL ORIGIN OR DISEASE CATEGORY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION WITH ONE SOLE MEMBER, PINNACLE HEALTHCARE, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A COPY OF THE ORGANIZATIONS FEDERAL FORM 990 WILL BE PROVIDED TO ALL THE BOARD MEMBERS AT A SPECIAL MEETING WITH THE EXECUTIVE MEMBERS OF THE BOARD. THE FEDERAL FORM 990 WILL THEN BE REVIEWED BY ALL BOARD MEMBERS AND A VOTE WILL BE TAKEN TO APPROVE THE FEDERAL FORM 990 FOR FILING WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION REQUIRES THAT ALL BOARD MEMBERS FILL OUT AN ANNUAL CONFLICT OF INTEREST STATEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc6">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine1>
          <BusinessNameLine2>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>131740120</EIN>
        <PrimaryActivities>HOSPITAL</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE FOUNDATION OF HUDSON VALLEY HOS</BusinessNameLine1>
          <BusinessNameLine2>THE FOUNDATION OF HUDSON VALLEY HOS</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>133307781</EIN>
        <PrimaryActivities>SUPPORT</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>11A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>HV HOSP CE</BusinessNameLine1>
          <BusinessNameLine2>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine2>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PINNACLE HEALTHCARE INC</BusinessNameLine1>
          <BusinessNameLine2>PINNACLE HEALTHCARE INC</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>133997857</EIN>
        <PrimaryActivities>SUPPORT</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>11A</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HUDSON VALLEY VENTURES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>133611982</EIN>
        <PrimaryActivity>RENTAL</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
          <BusinessNameLine2>HUDSON VALLEY VENTURES INC</BusinessNameLine2>
        </DirectControllingEntityName>
        <TypeOfEntity>C CORP</TypeOfEntity>
        <ShareOfTotalIncome>-437438</ShareOfTotalIncome>
        <ShareOfEOYAssets>2468531</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AC VENTURES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>133758209</EIN>
        <PrimaryActivity>RENTAL</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
          <BusinessNameLine2>AC VENTURES INC</BusinessNameLine2>
        </DirectControllingEntityName>
        <TypeOfEntity>C CORP</TypeOfEntity>
        <ShareOfTotalIncome>-258992</ShareOfTotalIncome>
        <ShareOfEOYAssets>1999791</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>KNOWA VENTURES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>133845922</EIN>
        <PrimaryActivity>RENTAL</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
          <BusinessNameLine2>KNOWA VENTURES INC</BusinessNameLine2>
        </DirectControllingEntityName>
        <TypeOfEntity>C CORP</TypeOfEntity>
        <ShareOfTotalIncome>-497325</ShareOfTotalIncome>
        <ShareOfEOYAssets>257610</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>YORKTOWN IMAGING VENTURES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1980 CROMPOND ROAD</AddressLine1>
          <City>CORTLANDT MANOR</City>
          <State>NY</State>
          <ZIPCode>10567</ZIPCode>
        </AddressUS>
        <EIN>204382273</EIN>
        <PrimaryActivity>PROF SVCS</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
          <BusinessNameLine2>YORKTOWN IMAGING VENTURES INC</BusinessNameLine2>
        </DirectControllingEntityName>
        <TypeOfEntity>C CORP</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>true</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine1>
          <BusinessNameLine2>HUDSON VALLEY HOSPITAL CENTER</BusinessNameLine2>
        </NameOfOtherOrganization>
        <TransactionType>E</TransactionType>
        <AmountInvolved>3620804</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>