Form 990-T



Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2021 or other tax year beginning 07-01-2021 and ending 06-30-2022
►Go to www.irs.gov/Form990T for instructions and the latest information.
►Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
2021
Open to Public Inspection for 501(c)(3) Organizations Only
A Check box if address changed.
B Exempt under section
501( c3 )
408(e) 220(e)
408A530(a)
529(a)529A
Print or Type
Name of organization ( Check box if name changed and see instructions.)
ZIA THERAPY CENTER INC
 
Number, street, and room or suite no. If a P.O. box, see instructions.
900 FIRST STREET
 
City or town, state or province, and ZIP or foreign postal code
ALAMOGORDO, NM88310
C Book value of all assets at end of year .....►2,352,998
D   Employer identification number
85-0199135
E   Group exemption number
    (see instructions)
 
F Check box if an amended return.
G
Check organization type ►
501(c) corporation 501(c) trust 401(a) trust Other trust
H
Check if filing only to ►
Claim credit from Form 8941 Claim a refund shown on Form 2439
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation .........►
J
Enter the number of attached Schedules A (Form 990-T) ...............►  
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? ...►
Yes No
 
If "Yes," enter the name and identifying number of the parent corporation ►
 
L
The books are in care of ►
SHARON GILSDORF CFO
900 FIRST STREET
ALAMORGORDO,NM88310
Telephone number ► (575) 439-4900
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions) ..............................

1

 
2
Reserved ..............................
2
 
3
Add lines 1 and 2 ............................
3
 
4
Charitable contributions (see instructions for limitation rules) ..............
4
 
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3 ....
5
 
6
Deduction for net operating loss. See instructions .................
6
0
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5 .........................

7

0
8
Specific deduction (generally $1,000, but see instructions for exceptions) ..........
8
1,000
9
Trusts. Section 199A deduction. See instructions .................
9
 
10
Total deductions. Add lines 8 and 9 ......................
10
1,000
11
Unrelated business taxable income. Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero ................................

11

0
Part II
Tax Computation
1
Organizations taxable as corporations. Multiply Part I, line 11 by 21% (0.21) .......►
1
0
2
Trusts taxable at trust rates. See instructions for tax computation. Income tax on the amount on
Part I, line 11 from: Tax rate schedule or Schedule D (Form 1041) ........►

2

0
3
Proxy tax. See instructions .......................►
3
 
4
Other tax amounts. See instructions ....................
4
 
5
Alternative minimum tax (trusts only) .....................
5
 
6
Tax on noncompliant facility income. See instructions ................
6
 
7
Total. Add lines 3 through 6 to line 1 or 2, whichever applies ...............
7
 
For Paperwork Reduction Act Notice, see instructions.Cat. No. 11291JForm 990-T (2021)
Form 990-T (2021)
Page 2
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
 
 
 
b
Other credits (see instructions) ..............
1b
 
 
 
c
General business credit. Attach Form 3800 (see instructions) .....
1c
 
 
 
d
Credit for prior year minimum tax (attach Form 8801 or 8827) ....
1d
 
 
 
e
Total credits. Add lines 1a through 1d .....................
1e
 
2
Subtract line 1e from Part II, line 7 .....................
2
 
3
Other amounts due. Check if from: Form 4255 Form 8611 Form 8697 Form 8866
Other (attach statement) ..........

3

 
4
Total tax. Add lines 2 and 3 (see instructions). Check if includes tax previously deferred under
section 1294. Enter the tax amount here  

4

 
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k) ...........
5
 
6a
Payments: A 2020 overpayment credited to 2021 ........
6a
 
 
 
b
2021 estimated tax payments. Check if section 643(g) election applies ►
6b
 
 
 
c
Tax deposited with Form 8868 ..............
6c
 
 
 
d
Foreign organizations: Tax paid or withheld at source (see instructions) .
6d
 
 
 
e
Backup withholding (see instructions) ............
6e
 
 
 
f
Credit for small employer health insurance premiums (attach Form 8941) .
6f
 
 
 
g
Other credits, adjustments, and payments: Form 2439
Form 4136 Click to see attachmentPart III, Line 6g - Total Fuel Tax Credit Amount: 10003 Other Total ►

6g

10,003
 
 
7
Total payments. Add lines 6a through 6g .....................
7
10,003
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached ........
8
 
9
Tax due. If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed .......►
9
 
10
Overpayment. If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid ....►
10
10,003
11
Enter the amount of line 10 you want: Credited to 2022 estimated tax   Refunded
11
10,003
Part IV
Statements Regarding Certain Activities and Other Information (see instructions)
1
At any time during the 2021 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here ►
Yes
No
 
 
 
No
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
 
No
 
If "Yes," see instructions for other forms the organization may have to file.
 
 
3
Enter the amount of tax-exempt interest received or accrued during the tax year ..... ► $  
 
 
4
Enter available pre-2018 NOL carryovers here. ► $   . Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
 
 
5
Post-2017 NOL carryovers. Enter available Business Activity Code and post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
 
 
Business activity code Available post-2017 NOL carryover    
  $    
  $    
  $    
  $    
6a
Did the organization change its method of accounting? (see instructions) .................
 
No
b
If 6a is "Yes," has the organization described the change on Form 990, 990-EZ, 990-PF, or Form 1128? If "No," explain in Part V
 
 
Part V
Supplemental Information
Provide the explanation required by Part IV, line 6b. Also, provide any other addtional information. See instructions.
 
 
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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May the IRS discuss this return with the preparer shown below (see instructions)? YesNo
Paid Preparer Use Only
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Firm's name MediumBullet

Firm's EIN MediumBullet
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Form 990-T (2021)
Additional Data


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Part III, Line 6g - Total Fuel Tax Credit Amount: 10,003

Form 4136
Department of the Treasury
Internal Revenue Service (99)
Credit for Federal Tax Paid on Fuels
Bullet Go to www.irs.gov/Form4136 for instructions and the latest information.
OMB No. 1545-0162
2021
Attachment
Sequence No. 23
Name (as shown on your income tax return)
ZIA THERAPY CENTER INC
Taxpayer identification number
85-0199135
Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), claimant certifies that a certificate has not been provided to the credit card issuer.
1Nontaxable Use of Gasoline Note. CRN is credit reference number.
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Off-highway business use $ .183   bracket $9,752 362
b Use on a farm for farming purposes .183  
c Other nontaxable use (see Caution above line 1) .183
d Exported .184     411
2Nontaxable Use of Aviation Gasoline
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Use in commercial aviation (other than foreign trade) $ .15   $   354
b Other nontaxable use (see Caution above line 1)   .193     324
c Exported .194     412
d LUST tax on aviation fuels used in foreign trade .001     433
3Nontaxable Use of Undyed Diesel Fuel
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here Bullet
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Nontaxable use $ .243 bracket
b Use on a farm for farming purposes .243   $   360
c Use in trains .243     353
d Use in certain intercity and local buses (see Caution above line 1) .17 1475 251 350
e Exported .244     413
4Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here Bullet
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Nontaxable use taxed at $.244 $ .243 bracket
b Use on a farm for farming purposes .243   $   346
c Use in certain intercity and local buses (see Caution above line 1) .17     347
d Exported .244     414
e Nontaxable use taxed at $.044 .043   377
f Nontaxable use taxed at $.219 .218   369
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 12625R Form 4136 (2021)

Form 4136 (2021)
Page 2

5Kerosene Used in Aviation
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Kerosene used in commercial aviation (other than foreign trade) taxed at $.244 $ .200   $   417
b Kerosene used in commercial aviation (other than foreign trade) taxed at $.219 .175     355
c Nontaxable use (other than use by state or local government) taxed at $.244   .243     346
d Nontaxable use (other than use by state or local government) taxed at $.219   .218     369
e LUST tax on aviation fuels used in foreign trade .001     433
6Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. Bullet  
Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here Bullet
(b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Use by a state or local government $ .243   $   360
b Use in certain intercity and local buses .17     350
7Sales by Registered Ultimate Vendors of Undyed Kerosene (Other
Than Kerosene For Use in Aviation) Registration No. Bullet  
Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here Bullet
(b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Use by a state or local government $ .243   bracket $   346
b Sales from a blocked pump .243  
c Use in certain intercity and local buses .17     347
8Sales by Registered Ultimate Vendors of Kerosene For Use in AviationRegistration No.Bullet  
Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted.
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Use in commercial aviation (other than foreign trade) taxed at $.219 $ .175   $   355
b Use in commercial aviation (other than foreign trade) taxed at $.244 .200     417
c Nonexempt use in noncommercial aviation .025     418
d Other nontaxable uses taxed at $.244   .243     346
e Other nontaxable uses taxed at $.219   .218     369
f LUST tax on aviation fuels used in foreign trade .001     433
Form 4136 (2021)

Form 4136 (2021)
Page 3
9Reserved for future use Registration No.Bullet
(b) Rate (c) Gallons of alcohol (d) Amount of credit (e) CRN
a Reserved for future use
b Reserved for future use
10Biodiesel or Renewable Diesel Mixture Credit Registration No.Bullet  
Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM D6751 and met EPA's registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA's registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 10. See the instructions for line 10 for information about renewable diesel used in aviation.
(b) Rate (c) Gallons of biodiesel or renewable diesel (d) Amount of credit (e) CRN
a Biodiesel (other than agri-biodiesel) mixtures $ 1.00   $   388
b Agri-biodiesel mixtures $ 1.00     390
c Renewable diesel mixtures $ 1.00     307
11Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).
(a) Type of use (b) Rate (c) Gallons, or gasoline or diesel gallon equivalents (d) Amount of credit (e) CRN
a Liquefied petroleum gas (LPG) (see instructions)   .183     419
b "P Series" fuels   .183     420
c Compressed natural gas (CNG) (see instructions)   .183     421
d Liquefied hydrogen   .183     422
e Fischer–Tropsch process liquid fuel from coal (including peat)   .243     423
f Liquid fuel derived from biomass   .243     424
g Liquefied natural gas (LNG) (see instructions)   .243     425
h Liquefied gas derived from biomass   .183     435
12Alternative Fuel Credit Registration No.Bullet  
(b) Rate (c) Gallons, or gasoline or diesel gallon equivalents (d) Amount of credit (e) CRN
a Liquefied petroleum gas (LPG) $ .50   $   426
b "P Series" fuels .50     427
c Compressed natural gas (CNG) (see instructions) .50     428
d Liquefied hydrogen .50     429
e Fischer–Tropsch process liquid fuel from coal (including peat) .50     430
f Liquid fuel derived from biomass .50     431
g Liquefied natural gas (LNG) .50     432
h Liquefied gas derived from biomass .50     436
i Compressed gas derived from biomass .50     437
Form 4136 (2021)

Form 4136 (2021)
Page 4
13Registered Credit Card Issuers Registration No. Bullet  
(b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Diesel fuel sold for the exclusive use of a state or local government $ .243   $   360
b Kerosene sold for the exclusive use of a state or local government .243     346
c Kerosene for use in aviation sold for the exclusive use of a state or local government taxed at $.219 .218     369
14Nontaxable Use of a Diesel-Water Fuel Emulsion
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).
(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Nontaxable use   .197     309
b Exported .198     306
15Diesel-Water Fuel Emulsion Blending Registration No. Bullet  
(b) Rate (c) Gallons (d) Amount of credit (e) CRN
Blender credit $ .046   $   310
16Exported Dyed Fuels and Exported Gasoline Blendstocks
(b) Rate (c) Gallons (d) Amount of credit (e) CRN
a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $ .001   $   415
b Exported dyed kerosene .001     416
17
Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Schedule 3 (Form 1040), line 12; Form 1120, Schedule J, line 20b; Form 1120S, line 23c; Form 1041, line 25h; or the proper line of other returns. .................Bullet
17
$10,003
Form 4136 (2021)
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