2021-08-16T09:30:43-05:00 2020-09-30 990 2019-10-01 042560754 HealthAlliance Realty Corporation HEAL 9784664060 60 Hospital Road Leominster MA 01453 Steven McCue CFO 2021-08-16 2019 2022-09-23 18:48:47Z Steven Mccue 60 Hospital Road Leominster MA 01453 1785099 false X www.umassmemorialhealthcare.org X 1970 MA See Schedule O 7 5 0 9 0 0 0 404994 405512 0 1507622 1379587 1912616 1785099 0 0 0 0 0 1423160 1367463 1423160 1367463 489456 417636 7051802 7010361 1148648 689571 5903154 6320790 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. false false 1345813 1785099 HealthAlliance Realty Corporation provided space for a fee to HealthAlliance Hospital, UMass Memorial Medical Group, and numerous physician practices during FY 2020. 1345813 false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 3 0 true 0 false false false false false false false false X 7 5 false false false false false false false true false false false true true true true true true true true false MA X Steven McCue 9784664060 60 Hospital Road Leominster MA 01453 RENEE MIKITARIAN-BRADLEY PRESIDENT, DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 45.0 X X 0 183969 59003 CARLOS NICOLAS FORMAGGIA DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 0 X 0 0 0 DIX F DAVIS DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 1.0 X 0 0 0 DONATA MARTIN DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 1.0 X 0 0 0 FERNANDO CATALINA MD DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 1.0 X 0 0 0 JOHN ANEY MD DIRECTOR UNTIL FY2020, HEALTHALLIANCE REALTY CORPORATION 1.0 0 X 0 0 0 MAUREEN CROTEAU SECRETARY UNTIL FY2020, HEALTHALLIANCE REALTY CORPORATION 1.0 40.0 X 0 74098 29954 MICHAEL MAHAN DIRECTOR UNTIL FY2020, HEALTHALLIANCE REALTY CORPORATION 1.0 1.0 X 0 0 0 MICHAEL RIVARD DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 1.0 X 0 0 0 ROBERT J PAULHUS JR DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 1.0 X 0 0 0 STEVEN ROACH DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 1.0 45.0 X 0 553160 111164 FRANCIS W SMITH CLERK, HEALTHALLIANCE REALTY CORPORATION 1.0 45.0 X 0 278047 53315 SERGIO MELGAR EVP/CFO/TREASURER, HEALTHALLIANCE REALTY CORPORATION 1.0 45.0 X 0 1172335 248108 DEBORAH WEYMOUTH FORMER PRESIDENT UNTIL 9/27/19, HEALTHALLIANCE REALTY CORP. 0.0 0.0 X 0 971730 126314 JOHN BRONHARD FORMER TREASURER UNTIL 10/1/18, HEALTHALLIANCE REALTY CORP. 0.0 0.0 X 0 415937 37658 0 3649276 665516 0 true true false EAGLE CLEANING CORP 997 MILLBURY ST ATE A WORCESTER MA 01607 Cleaning Services 31200 HINES GLENN E 35 WACHUSETT ST LEOMINSTER MA 01453 Snow Removal Services 30569 SCHINDLER ELEVATOR CORP PO BOX 83050 CHICAGO IL 606733050 Elevator Maintenance Services 14691 ENVIRONMENTAL HEALTH & ENGINEERING INC 180 WELLS AVENUE SUITE 200 NEWTON MA 024593328 Inspection services 7350 JOHNSON CONTROLS 50 TECHNOLOGY DR WESTMINSTER MA 01473 Fire alarm service 6418 0 0 Lessors of Nonresidential Buildings 531120 405512 405512 0 0 0 0 405512 1379587 1379587 0 1379587 1379587 0 0 0 0 0 0 0 1785099 405512 0 1379587 X 453255 453255 0 0 46970 46970 92700 92700 34607 34607 482811 482811 21650 21650 All Other Expenses 235470 235470 0 0 0 0 1367463 1345813 21650 0 2139284 2352795 44579 45775 0 0 0 0 53256 55582 16194865 11665766 4787629 4529099 0 0 27054 27110 7051802 7010361 68066 272294 0 0 1021119 347848 59463 69429 1148648 689571 5903154 6320790 5903154 6320790 7051802 7010361 417636 0 0 0 0 0 X true X true X true false 15101176 10796988 4304188 1092964 868393 224571 725 385 340 4529099 Due to UMASS Memorial Healthcare Inc. 3608 Due to Health Alliance-Clinton Hospital 29914 Asset Retirement Obligation 35907 69429 X 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 X X X X X true true false RENEE MIKITARIAN-BRADLEY PRESIDENT, DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 0 168085 0 15884 0 0 0 31451 0 27552 0 242972 0 0 STEVEN ROACH DIRECTOR, HEALTHALLIANCE REALTY CORPORATION 0 397563 0 119241 0 36356 0 82775 0 28389 0 664324 0 36356 DEBORAH WEYMOUTH FORMER PRESIDENT UNTIL 9/27/19, HEALTHALLIANCE REALTY CORP. 0 332955 0 88313 0 550462 0 98397 0 27917 0 1098044 0 441471 JOHN BRONHARD FORMER TREASURER UNTIL 10/1/18, HEALTHALLIANCE REALTY CORP. 0 353518 0 62419 0 0 0 7570 0 30088 0 453595 0 0 SERGIO MELGAR EVP/CFO/TREASURER, HEALTHALLIANCE REALTY CORPORATION 0 748352 0 405127 0 18856 0 205839 0 42269 0 1420443 0 0 FRANCIS W SMITH CLERK, HEALTHALLIANCE REALTY CORPORATION 0 208700 0 69347 0 0 0 28006 0 25309 0 331362 0 0 Schedule J, Part II THE ABOVE DIRECTORS RECEIVE NO COMPENSATION FOR THEIR ROLE AS DIRECTORS. ALL COMPENSATION RECEIVED RELATES TO THEIR POSITION AS A PHYSICIAN/ADMINISTRATOR. Schedule J, Part I, Line 4a Severance or change-of-control payment The following individuals received severance in the reporting period: Included in Sch J Col Biii: Weymouth, Deborah $100,229 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INDIVIDUALS RECEIVED PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN IN THE REPORTING PERIOD: OFFICERS, DIRECTORS, TRUSTEES: ROACH, STEVEN $36,356 FORMER: WEYMOUTH, DEBORAH $441,471 TOTAL $477,827 THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN IN THE REPORTING PERIOD (no distribution received): OFFICERS, DIRECTORS, TRUSTEES: MELGAR, SERGIO 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. 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. UMass Memorial HealthCare Inc & Affiliates 306 Belmont Street Worcester MA 01604 912155626 Healthcare MA 501(c)(3) 3 NA false UMASS MEMORIAL HEALTHCARE INC (PARENT) 306 BELMONT STREET WORCESTER MA 01604 043358566 MANAGEMENT OF HEALTHCARE SYSTEM MA 501(c)(3) Type III-FI NA false false false false false false false false false false true false false true false false true false false false