Civic Intelligence

Healthalliance Realty Corporation

EIN 04-2560754 • 501(c)2 • Leominster, MA

Profile

The mission of HealthAlliance Realty Corporation is to manage and maintain real property that is utilized by individuals and organizations that provide healthcare to the population of North Worcester County and surrounding areas.

60 Hospital RoadLeominster, MA 01453

www.umassmemorialhealthcare.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2021

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2021

Asset Growth

23rd percentile

-100%

Faster asset growth than 23% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

9th percentile

-100%

Faster revenue growth than 9% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $7,010,361 (-100%) from 2020

Liabilities

Down

$0

Down $689,571 (-100%) from 2020

Net Assets

Down

$0

Down $6,320,790 (-100%) from 2020

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1,785,099 (-100%) from 2020

Expenses

Down

$0

Down $1,367,463 (-100%) from 2020

Net Income

Down

$0

Down $417,636 (-100%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $8,881,904Liabilities 2011: $6,128,820Net Assets 2011: $2,753,0842011Assets 2012: $8,342,563Liabilities 2012: $5,341,274Net Assets 2012: $3,001,2892012Assets 2013: $7,873,050Liabilities 2013: $4,719,848Net Assets 2013: $3,153,2022013Assets 2014: $7,630,636Liabilities 2014: $4,135,689Net Assets 2014: $3,494,9472014Assets 2015: $7,521,324Liabilities 2015: $3,626,366Net Assets 2015: $3,894,9582015Assets 2016: $7,341,081Liabilities 2016: $2,921,148Net Assets 2016: $4,419,9332016Assets 2017: $7,261,761Liabilities 2017: $2,355,832Net Assets 2017: $4,905,9292017Assets 2018: $7,275,480Liabilities 2018: $1,861,782Net Assets 2018: $5,413,6982018Assets 2019: $7,051,802Liabilities 2019: $1,148,648Net Assets 2019: $5,903,1542019Assets 2020: $7,010,361Liabilities 2020: $689,571Net Assets 2020: $6,320,7902020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0
Open 2021 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $1,932,642Expenses 2011: $1,593,297Net Income 2011: $339,3452011Revenue 2012: $1,836,177Expenses 2012: $1,588,617Net Income 2012: $247,5602012Revenue 2013: $1,744,561Expenses 2013: $1,591,314Net Income 2013: $153,2472013Revenue 2014: $1,905,986Expenses 2014: $1,565,031Net Income 2014: $340,9552014Revenue 2015: $1,890,741Expenses 2015: $1,490,730Net Income 2015: $400,0112015Revenue 2016: $1,914,428Expenses 2016: $1,389,453Net Income 2016: $524,9752016Revenue 2017: $1,865,120Expenses 2017: $1,379,124Net Income 2017: $485,9962017Revenue 2018: $1,897,731Expenses 2018: $1,389,962Net Income 2018: $507,7692018Revenue 2019: $1,912,506Expenses 2019: $1,423,160Net Income 2019: $489,3462019Revenue 2020: $1,785,099Expenses 2020: $1,367,463Net Income 2020: $417,6362020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021

Highlighted filing

2021

Revenue$0
Expenses$0
Net Income$0
Open 2021 Filing

Filings

Most recent year

2021 • Form 990Import issue. A filing source exists for this year, but detailed import did not complete cleanly.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.00$0.00$0.00$0.00$0.00$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.01$0.69$6.32$1.79$1.37$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$1.15$5.90$1.91$1.42$0.49
2018Summary only. Only limited summary data is available for this year.$7.28$1.86$5.41$1.90$1.39$0.51
2017Summary only. Only limited summary data is available for this year.$7.26$2.36$4.91$1.87$1.38$0.49
2016Summary only. Only limited summary data is available for this year.$7.34$2.92$4.42$1.91$1.39$0.52
2015Summary only. Only limited summary data is available for this year.$7.52$3.63$3.89$1.89$1.49$0.40
2014Summary only. Only limited summary data is available for this year.$7.63$4.14$3.49$1.91$1.57$0.34
2013Summary only. Only limited summary data is available for this year.$7.87$4.72$3.15$1.74$1.59$0.15
2012Summary only. Only limited summary data is available for this year.$8.34$5.34$3.00$1.84$1.59$0.25
2011Summary only. Only limited summary data is available for this year.$8.88$6.13$2.75$1.93$1.59$0.34
Latest Detailed Filing

The latest 2021 filing currently has an XML import problem. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 16, 2021
Return Version
2019v5.0
Gross Receipts
$1,785,099
Mission and Program Overview

Mission

The mission of HealthAlliance Realty Corporation is to manage and maintain real property that is utilized by individuals and organizations that provide healthcare to the population of North Worcester County and surrounding areas.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,787,629$4,529,099▼ $258,530
Cash and Non-Interest-Bearing Accounts$2,139,284$2,352,795▲ $213,511
Prepaid Expenses and Deferred Charges$53,256$55,582▲ $2,326
Accounts Receivable$44,579$45,775▲ $1,196
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$7,051,802$7,010,361▼ $41,441
Other Assets Total$27,054$27,110▲ $56
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,021,119$347,848▼ $673,271
Accounts Payable and Accrued Expenses$68,066$272,294▲ $204,228
Other Liabilities$59,463$69,429▲ $9,966
Total Liabilities$1,148,648$689,571▼ $459,077
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,903,154$6,320,790▲ $417,636
Total Net Assets Fund Balance$5,903,154$6,320,790▲ $417,636
Total Liabilities and Net Assets / Fund Balance$7,051,802$7,010,361▼ $41,441

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,304,188$10,796,988$15,101,176
Equipment$224,571$868,393$1,092,964
Other Land Buildings$340$385$725
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleOtherTotal
-Secretary Until Fy2020, Healthalliance Realty Corporation$104,052$104,052

Board Members and Trustees

NameTitle
-Former President Until 9/27/19, Healthalliance Realty Corp.
-President, Director, Healthalliance Realty Corporation
-Director Until Fy2020, Healthalliance Realty Corporation
-Director, Healthalliance Realty Corporation
-Clerk, Healthalliance Realty Corporation
-Evp/CFO/treasurer, Healthalliance Realty Corporation
-Former Treasurer Until 10/1/18, Healthalliance Realty Corp.

Highest Paid Contractors

ContractorServicesLocationCompensation
Eagle Cleaning CorpCleaning Services997 MILLBURY ST, ATE A, Worcester, MA 01607$31,200
Hines Glenn ESnow Removal Services35 WACHUSETT ST, SUITE 200, Leominster, MA 01453$30,569
Schindler Elevator CorpElevator Maintenance ServicesPO BOX 83050, Chicago, IL 60673-3050$14,691
Environmental Health & Engineering INCInspection services180 WELLS AVENUE, Newton, MA 02459-3328$7,350
Johnson ControlsFire alarm service50 TECHNOLOGY DR, Westminster, MA 01473$6,418
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$405,512
Investment Income
$0
Other Revenue
$1,379,587
Change in Net Assets
$417,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,367,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$482,811--$482,811
Fees for Services Other$453,255$0$0$453,255
Other Expenses$235,470--$235,470
Occupancy$92,700--$92,700
Office Expenses$46,970--$46,970
Interest$34,607--$34,607
Insurance-$21,650-$21,650
Total Functional Expenses$1,345,813$21,650$0$1,367,463
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Asset Retirement Obligation$35,907
Due to Health Alliance-Clinton Hospital$29,914
Due to UMASS Memorial Healthcare Inc.$3,608
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The Form 990 was prepared by the Financial Accountant and reviewed by the Financial Operations and Reporting Director. The 990 is reviewed with the Board of Directors at their quarterly meeting prior to the actual filing of the 990.”

Form 990, Part VI, Line 12C Conflict of interest policy

“THE CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS AND MANAGEMENT TO COMPLETE ANNUAL DISCLOSURE STATEMENTS AND, TO UPDATE THESE DISCLOSURE STATEMENTS FOR SIGNIFICANT CHANGES IN THEIR OUTSIDE GOVERNANCE AND PROFESSIONAL ACTIVITIES OR, FINANCIAL RELATIONSHIPS AS APPROPRIATE. ADDITIONALLY, ALL TRANSACTIONS INVOLVING BOARD MEMBERS OR MANAGEMENT AND THE ORGANIZATION ARE REQUIRED TO BE APPROVED BY THE COMPLIANCE COMMITTEE OF THE BOARD. THERE IS ACTIVE MONITORING by the UMMHC Compliance office AND COMMUNICATION TO ENSURE INDIVIDUALS WITH OUTSIDE RELATIONSHIPS DO NOT INAPPROPRIATELY PARTICIPATE IN BUSINESS DECISIONS OF THE ORGANIZATION, PURCHASING OR RESEARCH ACTIVITIES/DECISIONS. Any conflicts identified are MANAGED AND reported to the appropriate officer and/or governing body. We have an appropriate management plan with any individuals with outside relationships that require mitigation. Where it is necessary, individuals may provide subject matter expertise however they have no influence or authorization of decisions for the organization.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“At UMass Memorial: Compensation matters involving the System President & CEO (paid by UMass Memorial Health Care, Inc. (Parent) a related organization) and Senior Executives (including Group 990 entity Presidents) are overseen by the Compensation Committee of the Board, which was designated this authority by the Organization's Board of Trustees. The Compensation Committee approved a Compensation Philosophy and Policy which govern compensation matters. THE PHILOSOPHY INCLUDES THE OBJECTIVES OF THE PROGRAM COMPONENTS OF EXECUTIVE COMPENSATION, THE RELEVANT MARKET POSITIONING IN THE MARKET, FACTORS CONSIDERED IN SETTING EXECUTIVE COMPENSATION AND THE IMPORTANCE OF TYING SUCH COMPENSATION TO PERFORMANCE. Independent outside compensation consultants are hired by and report to the Compensation Committee of the Board and provide advice to the Committee on compensation matters. THE COMMITTEE WORKS WITH THESE CONSULTANTS AND WITH LEGAL COUNSEL TO ENSURE THAT ALL COMPENSATION PAID, AS WELL AS THE PROCESS FOLLOWED TO DETERMINE SUCH COMPENSATION IS REASONABLE, MEETS ALL REGULATORY REQUIREMENTS AND IS COMPETITIVE WITH THE RELEVANT MARKET. During the fiscal year, the Compensation Committee met to review and vote on the compensation for the System President & CEO and key personnel for Group 990 entities. The Compensation Committee voted and approved the System President & CEO's compensation at their annual meeting in March 2020. All other key personnel (including the Group 990 entity Presidents) were voted on and approved at the annual meeting in December 2019.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“At UMass Memorial: Please refer to the above narrative for Part VI, Line 15a for a description of the compensation review process. Dates of the reviews for other officers and key employees are noted below, along with the title for reference and tier (internal management hierarchy). Tier - Title - Review date: Tier A - PRESIDENT, CEO - March 2020 Tier B - PRESIDENT MEDICAL CENTER - December 2019 Tier B - EXEC VP, CFO - December 2019 Tier B - CHIEF PHYSICIAN EXECUTIVE - December 2019 Tier B - PRESIDENT,UMMH & CAO/CLO,UMMHC - December 2019 Tier B - EXEC VP/COO UMMMG - December 2019 Tier C - SVP CMO-UMMMC - December 2019 Tier C - PRESIDENT MARLBORO HOSPITAL - December 2019 Tier C - SVP CHIEF HR OFFICER - December 2019 Tier C - SVP COMMUNITY PRACTICES - December 2019 Tier C - SVP GENERAL COUNSEL-PGL - December 2019 Tier C - SVP & CHIEF PHILANTHROPY OFC - December 2019 Tier C - SVP CHF OF STAFF&CHF MKTG OFC - December 2019 Tier C - SVP PATIENT CARE SVCS & CNO - December 2019 Tier C - VP/CHIEF FINANCIAL OFFICER - December 2019 Tier C - SVP POP HLTH & PRESIDENT, ACO - December 2019 Tier C - SVP FINANCE/CORP CONTROLLER - December 2019 Tier C - SVP SYSTEM REV CYCLE OPS & CRO - December 2019 Tier C - SVP AMBULATORY SVCS - December 2019 Tier C - SVP CLINICAL SVCS - December 2019 Tier C - SVP SURGICAL&PROCEDURAL SVCS - December 2019 Tier C - SVP CLINICAL SVCS - December 2019 Tier C - VP CHIEF CORPORATE COMPLIANCE - December 2019 Tier C - PRESIDENT COMMUNTY HLTH LINK - December 2019”

Form 990, Part VI, Line 19 Required documents available to the public

“Healthalliance realty corporation makes its governing documents, conflict of interest policy, and financial statements available to the public as required by applicable state and federal laws, and by request on a case-by-case basis.”

Filing and Contact Details

Filer

Filer Name
HealthAlliance Realty Corporation
EIN
04-2560754
Phone
9784664060
Address
60 Hospital Road, Leominster, MA 01453

Signing Officer

Name
Steven McCue
Title
CFO
Signed
2021-08-16

Organization Details

Formed
1970
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
9
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

“Other Purchased Services - Total Expense: 68780, Program Service Expense: 68780, Management and General Expenses: , Fundraising Expenses: ; Affiliate Purchased Services - Total Expense: 384475, Program Service Expense: 384475, Management and General Expenses: , Fundraising Expenses: ;”

Form 990, Part I, Line 1 Description of Organization Mission

“The mission of HealthAlliance Realty Corporation is to manage and maintain real property that is utilized by individuals and organizations that provide healthcare to the population of North Worcester County and surrounding areas.”

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The System follows a two-step approach for the financial statement recognition and measurement of a tax position taken or expected to be taken on a tax return. The substantial majority of UMass Memorial and its affiliate entities are recognized by the Internal Revenue Service as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. Accordingly, these entities will not incur any liability for federal income taxes except for tax on unrelated business taxable income ("UBTI"). Certain affiliates are taxable entities. The measurement of the amounts recorded as a provision for income taxes based upon the aforementioned approach was $433,000 and $197,000 for the years ended September 30, 2020 and 2019, respectively, and is recorded as part of supplies and other expense in the accompanying consolidated statements of operations. The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017. The Act impacts the System in several ways, including new excise taxes on executive compensation, increases to UBTI by the amount of certain fringe benefits for which a deduction is not allowed, changes to the net operating loss rules, repeal of the alternative minimum tax ("AMT"), and the computation of UBTI separately for each unrelated trade or business. Further, the Act reduces the U.S. federal corporate tax rate and federal corporate unrelated business income tax rate from 35% to 21%. The overall impact of the Act has not been material to the System. For the years ended September 30, 2020 and 2019, the System had approximately $14,900,000 and $11,520,000 of net operating loss ("NOL") carryforwards for federal income tax purposes primarily related to its previously discontinued laboratory outreach business. The NOL carryforwards have expiration dates from 2030 through 2035. In compliance with the Tax Cuts and Jobs Act of 2017, the federal components of the deferred tax assets were revalued from 35% to 21%. For the year ended September 30, 2020, the System believes the deferred tax assets of $997,000 will be fully utilized and recognized an income tax expense of $1,414,000 which has been recorded in supplies and other expense in the accompanying consolidated statements of operations. The System accounts for uncertainty in income tax positions by applying a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The System has determined that no material unrecognized tax benefits or liabilities exist as of September 30, 2020”

Raw XML AppendixShowing 400 of 608 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum09784664060
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IRS990/ContractorCompensationGrp/ServicesDesc1Snow Removal Services
IRS990/ContractorCompensationGrp/ServicesDesc2Elevator Maintenance Services
IRS990/ContractorCompensationGrp/ServicesDesc3Inspection services
IRS990/ContractorCompensationGrp/ServicesDesc4Fire alarm service
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYProgramServiceRevenueAmt0405512
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IRS990/DeductibleArtContributionInd0false
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IRS990/DonorAdvisedFundInd0false
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IRS990/EmployeeCnt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR UNTIL FY2020, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY UNTIL FY2020, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR UNTIL FY2020, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt11CLERK, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt12EVP/CFO/TREASURER, HEALTHALLIANCE REALTY CORPORATION
IRS990/Form990PartVIISectionAGrp/TitleTxt13FORMER PRESIDENT UNTIL 9/27/19, HEALTHALLIANCE REALTY CORP.
IRS990/Form990PartVIISectionAGrp/TitleTxt14FORMER TREASURER UNTIL 10/1/18, HEALTHALLIANCE REALTY CORP.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to UMASS Memorial Healthcare Inc.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The System follows a two-step approach for the financial statement recognition and measurement of a tax position taken or expected to be taken on a tax return. The substantial majority of UMass Memorial and its affiliate entities are recognized by the Internal Revenue Service as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. Accordingly, these entities will not incur any liability for federal income taxes except for tax on unrelated business taxable income ("UBTI"). Certain affiliates are taxable entities. The measurement of the amounts recorded as a provision for income taxes based upon the aforementioned approach was $433,000 and $197,000 for the years ended September 30, 2020 and 2019, respectively, and is recorded as part of supplies and other expense in the accompanying consolidated statements of operations. The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017. The Act impacts the System in several ways, including new excise taxes on executive compensation, increases to UBTI by the amount of certain fringe benefits for which a deduction is not allowed, changes to the net operating loss rules, repeal of the alternative minimum tax ("AMT"), and the computation of UBTI separately for each unrelated trade or business. Further, the Act reduces the U.S. federal corporate tax rate and federal corporate unrelated business income tax rate from 35% to 21%. The overall impact of the Act has not been material to the System. For the years ended September 30, 2020 and 2019, the System had approximately $14,900,000 and $11,520,000 of net operating loss ("NOL") carryforwards for federal income tax purposes primarily related to its previously discontinued laboratory outreach business. The NOL carryforwards have expiration dates from 2030 through 2035. In compliance with the Tax Cuts and Jobs Act of 2017, the federal components of the deferred tax assets were revalued from 35% to 21%. For the year ended September 30, 2020, the System believes the deferred tax assets of $997,000 will be fully utilized and recognized an income tax expense of $1,414,000 which has been recorded in supplies and other expense in the accompanying consolidated statements of operations. The System accounts for uncertainty in income tax positions by applying a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The System has determined that no material unrecognized tax benefits or liabilities exist as of September 30, 2020
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt3JOHN BRONHARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt4SERGIO MELGAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt5FRANCIS W SMITH
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