| Kaleida Health | Related tax-exempt org | Hospital | NY | 161533232 |
| Millard Fillmore Ambulatory SURG Center | Related tax-exempt org | Support ORG | NY | 161307129 |
| VNA of Western NY | Related tax-exempt org | Home healthcare | NY | 160743214 |
| VISK INC | Related tax-exempt org | Support ORG | NY | 222738425 |
| The Children's Hospital of Buffalo Foundation | Related tax-exempt org | Fundraising | NY | 161332044 |
| Kaleida Health Foundation | Related tax-exempt org | Fundraising | NY | 161579143 |
| Children's Health Home of WNY INC | Related tax-exempt org | PED home health | NY | 814086046 |
| Upper Allegheny Health System INC | Related tax-exempt org | Support ORG | NY | 271255425 |
| Olean General Hospital | Related tax-exempt org | Hospital | NY | 160743102 |
| Bradford Regional MED SVCS | Related tax-exempt org | PHYS. Group | PA | 232875157 |
| Health System Physician PC | Related tax-exempt org | PHYS. Group | NY | 464304317 |
| Harlem Road Leasing LLC | Related partnership | Equipment LEA | NY | 205583435 |
| Amton Imaging LLC | Related partnership | Health care | NY | 262925470 |
| Great Lakes Medical Billing SVCS LLC | Related partnership | Medical billing | NY | 461668448 |
| Site E LLC | Related partnership | Real estate m | NY | 272124795 |
| Southtowns Imaging LLC | Related partnership | Equipment leasing | NY | 471123598 |
| Collaborative Care Ventures LLC | Related partnership | Health care | NY | 472365690 |
| Southtowns Surgery Center LLC | Related partnership | Health care | NY | 464742028 |
| Kaleida Properties INC | Related taxable corporation/trust | PROP MGMT SER | NY | 222738483 |
| Westlink Corporation | Related taxable corporation/trust | MED & DIAG SE | NY | 161354421 |
| KHBC INC | Related taxable corporation/trust | Health care | NY | 462164089 |
| Great Lakes Integrated Network INC | Related taxable corporation/trust | Health care | NY | 823184375 |
| Olean Medical Practice PLLC | Related taxable corporation/trust | Health care | NY | 881324896 |