Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
UMASS MEMORIAL HEALTH CARE INC & AFFILIATES
 
Employer identification number

91-2155626
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No









2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
(1) FLOYD CONNELLY FORMER EXECUTIVE DIRECTOR OF CMMIC, INC. CSV OF LIFE INSURANCE   X 455,570 301,054   No Yes   Yes  
(2) THOMAS CUMMINGS FORMER CEO OF MARLBOROUGH HOSPITAL CSV OF LIFE INSURANCE   X 377,630 230,850   No Yes   Yes  
(3) WILLIAM J WILLIAMS FORMER OFFICER OF HEALTHALLIANCE HOSPITALS, INC. CSV OF LIFE INSURANCE   X 1,981,627 4,171,785   No Yes   Yes  
Total ...............Small Bullet $ 4,703,689
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2014
Page 2
Schedule L (Form 990 or 990-EZ) 2014
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) FERNANDO CATALINA MD
  		BOD 346,180 RENTAL OF PROPERTY - INCOME   No
(2) ANTHONY J MERCADANTE
  		BOD 448,004 PHYSICIAN SERVICES WERE PROVIDED TO HA HOSPITALS, INC. BY CARDIOLOGY INTERNISTS OF LEOMINSTER, INC., OF WHICH ANTHONY J. MERCADANTE'S BROTHER, NICHOLAS MERCADANTE, IS A PRINCIPAL.   No
(3) EDWARD MANZI
  		BOD 212,570 RENTAL OF PROPERTY - EXPENSE   No
(4) ERIC W DICKSON MD
  		OFFICER/BOD 493,770 ED SERVICES WERE PROVIDED TO HA HOSPITALS, INC. BY WACHUSETT EMERGENCY PHYSICIANS PC, A COMPANY WHICH CONTRACTS ED SERVICES FROM PRINCETON BIO-MEDICAL, A COMPANY WHICH IS CO-OWNED BY ERIC W. DICKSON, M.D. & HIS SPOUSE CATHERINE JONES, M.D.   No
(5) JOHN H BUDD (OF COUNSEL)
  		BOD 1,035,462 LEGAL SERVICES WERE PROVIDED TO UMM HEALTH CARE, INC. AND UMM MEDICAL CENTER, INC. BY MIRICK, O'CONNELL, DEMALLIE, & LOUGEE, LLP. JOHN H. BUDD IS OF COUNSEL TO THIS LAW FIRM BUT PERFORMED NO WORK FOR UMM AND/OR AFFILIATED ENTITIES.   No
(6) KATHLEEN HYLKA
  		FAMILY MEMBER OF SHARON HYLKA, KEY EMPLOYEE (JANUARY 2014 RETIREMENT) 102,657 EMPLOYMENT ARRANGEMENT W/ UMM MEDICAL CENTER, INC.   No
(7) JOANNE D'ONFRO
  		FAMILY MEMBER OF PAUL D'ONFRO, BOD 51,529 EMPLOYMENT ARRANGEMENT W/ HA HOSPITALS, INC.   No
(8) ELLEN CARLUCCI
  		FAMILY MEMBER OF DANIEL CARLUCCI, M.D., BOD 128,426 EMPLOYMENT ARRANGEMENT W/ MARLBOROUGH HOSPITAL   No
(9) KATHRYN C MAY
  		FAMILY MEMBER OF DEBORAH EKSTROM, OFFICER 44,084 EMPLOYMENT ARRANGEMENT W/ UMM MEDICAL CENTER, INC.   No
(10) EILEEN HENRICKSON RN
  		FAMILY MEMBER OF DEBORAH EKSTROM, OFFICER 127,940 EMPLOYMENT ARRANGEMENT W/ UMM MEDICAL CENTER, INC.   No
(11) KAREN BUCKLEY RN
  		FAMILY MEMBER OF MARY CARLSON, BOD 51,302 EMPLOYMENT ARRANGEMENT W/ MARLBOROUGH HOSPITAL   No
(12) ELAINE GRANVILLE RN
  		FAMILY MEMBER OF CHERYL LAPRIORE, OFFICER/BOD 93,949 EMPLOYMENT ARRANGEMENT W/ UMM MEDICAL CENTER, INC.   No
(13) JOSHUA P SZYMANSKI
  		FAMILY MEMBER OF CANDRA SZYMANSKI, INTERIM OFFICER/BOD (UNTIL 12/13) 29,352 EMPLOYMENT ARRANGEMENT W/ MARLBOROUGH HOSPITAL   No
(14) LALITA MATTA MD
  		BOD 31,132 AMOUNTS WERE PAID TO LALITA MATTA, M.D. BY UMM MEDICAL GROUP, INC., ACTING AS MEDIATOR, FOR MEETING CERTAIN TARGETS AND/OR OTHER CRITERION AS ESTABLISHED IN 3RD PARTY PAYER CONTRACTS. DEPENDENT ON THE AGREEMENT AND THE MEASURES MET, PAYMENTS CAN BE IN THE FORM OF ADDITIONAL COMPENSATION AND/OR AS A RETURN OF WITHHELD FUNDS.   No
(15) WILLIAM MCGRAIL ESQUIRE
  		BOD 775,527 CLINTON HOSPITAL ASSOCIATION HAS A CERTIFICATE OF DEPOSIT WITH CLINTON SAVINGS BANK, OF WHICH WILLIAM MCGRAIL, ESQUIRE IS A BOARD MEMBER. THE INTEREST RATE WAS ASSESSED AND COMPARED WITH THOSE OF OTHER LOCAL BANKS AND DETERMINED TO BE FAIR MARKET VALUE.   No
(16) ROBERT J PAULHUS JR
  		BOD 775,527 CLINTON HOSPITAL ASSOCIATION HAS A CERTIFICATE OF DEPOSIT WITH CLINTON SAVINGS BANK, OF WHICH ROBERT J. PAULHUS, JR. IS THE PRESIDENT AND CEO. THE INTEREST RATE WAS ASSESSED AND COMPARED WITH THOSE OF OTHER LOCAL BANKS AND DETERMINED TO BE FAIR MARKET VALUE.   No
(17) GERARD P RICHER
  		BOD 433,501 MARLBOROUGH HOSPITAL HAS A CERTIFICATE OF DEPOSIT WITH ST. MARY'S CREDIT UNION, OF WHICH GERARD P. RICHER IS THE CHAIRPERSON OF THE BOARD OF DIRECTORS. THE INTEREST RATE WAS ASSESSED AND COMPARED WITH THOSE OF OTHER LOCAL BANKS AND DETERMINED TO BE FAIR MARKET VALUE.   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
SCH L, PART II, LOANS FROM INTERESTED PERSONS: NAME OF INTERESTED PERSON, TITLE, ORIGINAL PRINCIPAL AMOUNT, BALANCE DUETHOMAS CUMMINGS, FORMER CEO OF MARLBOROUGH HOSPITAL, $377,630, $230,850WILLIAM J. WILLIAMS, FORMER OFFICER OF HEALTHALLIANCE HOSPITALS, INC., $1,981,627, $4,171,785FLOYD CONNELLY, FORMER DIRECTOR OF CMMIC, INC., $455,570, $301,054TOTAL ORIGINAL PRINCIPAL AMOUNT $2,814,827TOTAL BALANCE DUE $4,703,689AMOUNTS DUE FROM FORMER OFFICERS PERTAIN TO SPLIT DOLLAR LIFE INSURANCE POLICIES OF THE RESPECTED INDIVIDUALS. THESE POLICIES WERE ORIGINATED AT VARIOUS TIMES DURING THE INSURED'S EMPLOYMENT WITH UMASS MEMORIAL HEALTH CARE, INC. THE CORRESPONDING POLICY PREMIUMS WERE FUNDED BY THE EMPLOYER AS AN EMPLOYEE BENEFIT. IN ACCORDANCE WITH IRS NOTICE 2002-8, TREASURY REGULATION 1.61-22 AND TREASURY REGULATION 1.7872-15, THESE PAYMENTS REQUIRE CLASSIFICATION AS LOANS DUE FROM THE INSURED. THESE LOAN BALANCES ARE REFLECTED AT THE LOWER OF THE DISCOUNTED CASH SURRENDER VALUE OR DISCOUNTED CUMULATIVE PREMIUMS PAID.
SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: SEVERAL OF OUR COMMUNITY HOSPITALS MAINTAIN LOCAL BANK ACCOUNTS IN THEIR RESPECTIVE COMMUNITIES. EACH ALSO HAS TRUSTEES FROM THESE BANKS ON THEIR BOARDS. THESE BANKING RELATIONSHIPS HAVE BEEN ASSESSED, MEET FAIR MARKET VALUE REQUIREMENTS, AND MOST ARE VALUED WELL BELOW THE DISCLOSURE THRESHOLDS. BALANCES PERTAINING TO CERTIFICATES OF DEPOSIT THAT EXCEED THE DISCLOSURE THRESHOLDS HAVE BEEN SEPARATELY REPORTED.
Schedule L (Form 990 or 990-EZ) 2014


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