-
TIN:
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 2024 or other tax year beginning
07-01-2024
and ending
06-30-2025
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
20
24
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)
408A
530(a)
529(a)
529A
Print or Type
Name of organization (
Check box if name changed and see instructions.)
REGENTS OF THE UNIVERSITY OF MICHIGAN
Number, street, and room or suite no. If a P.O. box, see instructions.
1000 Victors Way Tax Compliance
City or town, state or province, and ZIP or foreign postal code
ANN ARBOR
,
MI
48108
C
Book value of all assets at end of year
.....
0
D
Employer identification number
38-6006309
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
State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941
Refund shown on Form 2439
Elective payment amount from Form 3800
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)
List of Attached Documents:
// Content
...............
19
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
Edward J Jennings
1000 Victors Way
Ann Arbor
,
MI
48108
Telephone number
(734) 763-3282
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)
..............................
1
112,291,765
2
Reserved
..............................
2
3
Add lines 1 and 2
............................
3
112,291,765
4
Charitable contributions (see instructions for limitation rules)
..............
4
1,079,093
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3
....
5
111,212,672
6
Deduction for net operating loss. See instructions
List of Attached Documents:
// Content
.................
6
92,567,113
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5
.........................
7
18,645,559
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
18,644,559
Part II
Tax Computation
1
Organizations taxable as corporations.
Multiply Part I, line 11 by 21% (0.21)
.......
1
3,915,357
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
3
Proxy tax.
See instructions
.......................
3
4a
Amount from Form 4255, Part l, line 3, column (q)
..................
4a
4b
Other tax amounts. See instructions
....................
4b
5
Alternative minimum tax
.........................
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
3,915,357
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
List of Attached Documents:
// Content
1,320,868
b
Other credits (see instructions)
..............
1b
0
c
General business credit. Attach Form 3800 (see instructions)
.....
1c
List of Attached Documents:
// Content
1,952,117
d
Credit for prior year minimum tax (attach Form 8801 or 8827)
....
1d
e
Total credits.
Add lines 1a through 1d
.....................
1e
3,272,985
2
Subtract line 1e from Part II, line 7
.......................
2
642,372
3a
Amount from Form 4255, Part l, line 3, column (r) (see instructions)
..
3a
b
Amount due from Form 8611
...............
3b
c
Amount due from Form 8697
...............
3c
d
Amount due from Form 8866
...............
3d
e
Other amounts due (see instructions)
............
3e
f
Total amounts due. Add lines 3a through 3e
..................
3f
0
4
Total tax.
Add lines 2 and 3f (see instructions).
Check if includes tax previously deferred under
section 1294. Enter the tax amount here
4
642,372
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11291J
Form
990-T
(2024)
Form 990-T (2024)
Page
2
Part III
Tax and Payments
(continued)
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k)
...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year
..
6a
49,398
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
0
c
Tax deposited with Form 8868
..............
6c
5,800,000
d
Foreign organizations: Tax paid or withheld at source (see instructions)
.
6d
0
e
Backup withholding (see instructions)
............
6e
19,427
f
Credit for small employer health insurance premiums (attach Form 8941)
.
6f
g
Elective payment election amount from Form 3800
........
6g
5,120,314
h
Payment from Form 2439
................
6h
i
Credit from Form 4136
.................
6i
j
Other (see instructions)
................
6j
7
Total payments.
Add lines 6a through 6j
.....................
7
10,989,139
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached
........
8
29,583
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
10,317,184
11
Enter the amount of line 10 you want:
Credited to 2025 estimated tax
10,317,184
Refunded
11
0
Part IV
Statements Regarding Certain Activities and Other Information
(see instructions)
1
At any time during the 2024 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
HK
Yes
No
Yes
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. $
92,567,113
. 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 the Business Activity Code and available 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
21
$
864,552
22
$
151,401,519
23
$
5,347
31
$
8,040,244
42
$
1,528,362
44
$
7,926
48
$
11,336,405
51
$
720,756
52
$
12,459,591
53
$
24,876,494
54
$
8,985,187
55
$
1,032,059
56
$
243,240
61
$
156,110
62
$
3,865,429
71
$
5,464,711
72
$
3,304,039
81
$
556,340
90
$
187,263,076
6a
Reserved for future use
.................................
b
Reserved for future use
.................................
Part V
Supplemental Information
Provide any additional 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.
Signature of officer
Date
Title
May the IRS discuss this return with the preparer shown below (see instructions)?
Yes
No
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
Check
if
self-employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-T
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
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
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
REGENTS OF THE UNIVERSITY OF MICHIGAN
B
Employer identification number
38-6006309
C
Unrelated business activity code (see instructions)
21000
D
Sequence:
1
of
19
E
Describe the unrelated trade or business
Mining
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
0
b
Less returns and allowances
0
c
Balance
1c
0
2
Cost of goods sold (Part III, line 8)
.........
2
0
3
Gross profit. Subtract line 2 from line 1c
.......
3
0
0
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
0
0
0
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
List of Attached Documents:
// Content
0
0
13
Total.
Combine lines 3 through 12
.........
13
0
0
0
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
0
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
0
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
0
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
0
15
Total deductions.
Add lines 1 through 14
.....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
0
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
0
2
Purchases
...............................
2
0
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
0
7
Inventory at end of year
...........................
7
0
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
0
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Communication Tower
Ann Arbor
,
MI
48103
B
Stadium
1000 South State Street
Ann Arbor
,
MI
48109
C
NBC Building
Flint
,
MI
48502
D
Riverfront Building
Flint
,
MI
48502
E
University Center
Flint
,
MI
48502
F
Botanical Gardens
1800 N Dixboro Rd
Ann Arbor
,
MI
48105
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
152,520
1,101,869
66,428
47,962
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
152,520
1,101,869
66,428
47,962
E
F
G
H
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
491
119,701
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
491
119,701
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
A
B
C
D
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
40,842
List of Attached Documents:
// Content
350,293
List of Attached Documents:
// Content
99,648
List of Attached Documents:
// Content
67,565
E
F
G
H
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
List of Attached Documents:
// Content
4,783
List of Attached Documents:
// Content
67,226
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
Series 2022A General Revenue Bonds
1000 Victors way
Ann Arbor
,
MI
48108
B
Series 2022B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
C
Series 2020B General Revenue Bonds
1000 Victors Way
Ann Arbor
,
MI
48108
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
78,363,166
14,419,611
17,991,570
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
0
0
0
b
Other deductions (attach statement)
...
List of Attached Documents:
// Content
71,899,772
List of Attached Documents:
// Content
10,698,677
List of Attached Documents:
// Content
9,160,887
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
71,899,772
10,698,677
9,160,887
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
388,235,640
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
List of Attached Documents:
// Content
1,700,000,000
List of Attached Documents:
// Content
300,000,000
List of Attached Documents:
// Content
376,471,280
6
Divide line 4 by line 5
.......
100 %
100 %
100 %
7
Gross income reportable. Multiply line 2 by line 6
78,363,166
14,419,611
17,991,570
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
71,899,772
10,698,677
9,160,887
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
Metro Hospital
38-0593405
-6,131
8,826
9
(2)
Sparrow Health System
38-2542859
43,322
11,428,878
537,623
505,644
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
0
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
0
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
0
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
The Michigan Daily
B
The Michiganensian
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
310,199
24,185
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
119,270
32,717
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
190,929
-8,532
5
Readership costs
........
494,107
6
Circulation income
........
36,881
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
457,226
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
190,929
0
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE D
(Form 1120)
List of Attached Documents:
// Content
Department of the Treasury
Internal Revenue Service
Capital Gains and Losses
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L,
1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Go to
www.irs.gov/Form1120
for instructions and the latest information.
OMB No. 1545-0123
20
24
Name
REGENTS OF THE UNIVERSITY OF MICHIGAN
Employer identification number
38-6006309
Did the corporation dispose of any investment(s) in a qualified opportunity fund during the tax year?
.......
Yes
No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short–Term Capital Gains and Losses –– Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part 1, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
1a
Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b
1b
Totals for all transactions reported on
Form(s) 8949 with
Box A
checked
2
Totals for all transactions reported on
Form(s) 8949 with
Box B
checked
3
Totals for all transactions reported on
Form(s) 8949 with
Box C
checked
3,666,133
0
0
3,666,133
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37
...........
4
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
5
6
Unused capital loss carryover (attach computation)
..................
6
(
0
)
7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column h
...........
7
3,666,133
Part II
Long–Term Capital Gains and Losses –– Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
8a
Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b
8b
Totals for all transactions reported on
Form(s) 8949 with
Box D
checked
9
Totals for all transactions reported on
Form(s) 8949 with
Box E
checked
10
Totals for all transactions reported on
Form(s) 8949 with
Box F
checked
8,324,108
0
0
8,324,108
11
Enter gain from Form 4797, line 7 or 9
.......................
11
6,817,596
12
Long-term capital gain from installment sales from Form 6252, line 26 or 37
...........
12
13
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
13
14
Capital gain distributions (see instructions)
.....................
14
15
Net long-term capital gain or (loss). Combine lines 8a through 14 in column h
..........
15
15,141,704
Part III
Summary of Parts I and II
16
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)
......
16
3,666,133
17
Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7)
.
17
15,141,704
18
Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the applicable line on other returns
..
18
18,807,837
Note:
If losses exceed gains, see
Capital losses
in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 11460M
Schedule D (Form 1120) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
Form
3800
Department of the Treasury
Internal Revenue Service
General Business Credit
Go to
www.irs.gov/Form3800
for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0895
20
24
Attachment Sequence No.
22
Name(s) shown on return
REGENTS OF THE UNIVERSITY OF MICHIGAN
Identifying number
38-6006309
A
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT).
Are you both (a) an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions
...........
Yes
No
Part I
Credits Not Allowed Against Tentative Minimum Tax (TMT)
Complete applicable portions of Parts III and IV before Parts I and II. See Instructions.
1
Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with non-passive amounts from column (f).
..........
1
694,423
2
Credits subject to the passive activity limit. Combine from Part III, line 2, column (d), and passive amounts included on line 2, column (f); and Part IV, line 6, column (d)
............................
2
0
3
Enter the portion of line 2 allowed for 2024.
......................................
3
4
Enter the portion of Part IV, column (f), line 6, that is from carryforwards to 2024.
.........................
4
2,057,503
Check this box if the carryforward was changed or revised from the original reported amount
.....................
5
Enter the portion of Part IV, column (f), line 6, that is from carrybacks from 2025.
..........................
5
6
Add lines 1, 3, 4, and 5
............................................
6
2,751,926
Part II
Figuring Credit Allowed After Limitations
Section A - Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
7
Regular tax before credits:
Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 1z.
Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2 (excluding the base erosion minimum tax entered on line 1f); or the applicable line of your return.
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a, 1b and 1d, plus any Form 8978 amount included on line 1e; or the amount from the applicable line of your return.
.....
7
3,915,357
8
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 11.
Corporations. Enter the amount from Form 4626, Part II, line 13.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
.....
8
0
9
Add lines 7 and 8
..............................................
9
3,915,357
10a
Foreign tax credit
....................................
10a
1,320,868
b
Certain allowable credits (see instructions)
............................
10b
c
Add lines 10a and 10b
.............................................
10c
11
Net income tax.
Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
...................
11
2,594,489
12
Net regular tax.
Subtract line 10c from line 7. If zero or less, enter -0-
...................
12
2,594,489
13
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions
........
13
642,372
14
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 9.
Corporations. Enter -0-.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
..
14
0
15
Enter the greater of line 13 or line 14
........................................
15
642,372
16
Subtract line 15 from line 11. If zero or less, enter -0-
...................................
16
1,952,117
17
Enter the
smaller
of line 6 or line 16. This is the amount of your credit allowed after the limitation of section 38(c)(1)
..............
17
1,952,117
C corporations:
See the line 17 instructions if there has been an ownership change, acquisition, or reorganization.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12392F
Form
3800
(2024)
Form 3800 (2024)
Page
2
Part II
Figuring Credit Allowed After Limitations
(Continued)
Section B - Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed
.
Note:
If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18
Multiply line 14 by 75% (0.75). See instructions
.....................................
18
0
19
Enter the greater of line 13 or line 18
........................................
19
642,372
20
Subtract line 19 from line 11. If zero or less, enter -0-
..................................
20
1,952,117
21
Subtract line 17 from line 20. If zero or less, enter -0-
..................................
21
0
22
Combine the amounts from line 3 of Part III, column (e), with the amount from line 3 of Part IV, column (f).
.................
22
1,374
23
Passive activity credit from line 3 of Part III, column (d) plus the amount from line 3 of Part IV, column (d)
........
23
931
24
Enter the applicable passive activity credit allowed for 2024. See instructions
...........................
24
25
Add lines 22 and 24
.............................................
25
1,374
26
Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25
.................
26
0
Section C - Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
27
Subtract line 13 from line 11. If zero or less, enter -0-
..................................
27
1,952,117
28
Add lines 17 and 26
.............................................
28
1,952,117
29
Subtract line 28 from line 27. If zero or less, enter -0-
..................................
29
0
30
Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts in column (f). See instructions
.........
30
5,089,232
31
Reserved
.................................................
31
32
Passive activity credits from line 5 of Part III: combine column (d) with passive amounts in column (f). See instructions
....
32
0
33
Enter the applicable passive activity credits allowed for 2024. See instructions
...........................
33
34
Carryforward of business credit to 2024. Enter the amount of carryforwards from line 7 of Part IV, column (g).
....
See instructions for statement to attach
34
439,328
Check this box if the carryforward was changed or revised from the original reported amount
.....................
35
.............
Carryback of business credit from 2025. Enter the amount of carrybacks from line 7 of Part IV, column (g). See instructions
35
36
Add lines 30, 33, 34, and 35
..........................................
36
5,528,560
37
Enter the
smaller
of line 29 or line 36. This is the amount allowed for specified credits
........................
37
0
Section D - Credits Allowed After Limitations
38
Credit allowed for the current year.
Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, Part I, line 5c.
Estates and trusts. Form 1041, Schedule G, line 2b.
...............
38
1,952,117
Form
3800
(2024)
Form 3800 (2024)
Page
3
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
23
82-2325117
312,529
312,529
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
1
150,000
150,000
l
Form 8864 (diesel)
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Form 7218, Part II
r
Reserved
s
Form 8911, Part I
26
PA001242038T
18,954
18,954
18,954
18,954
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
List of Attached Documents:
// Content
9
PF001241038T
42,493
42,493
42,493
42,493
bb
Form 8904
6
82-4533588
170,447
170,447
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864, Line 8
gg
Form 7211, Part II
hh
Reserved
ii
Reserved
zz
Other credits
2
Add lines 1a through 1zz
65
0
694,423
0
694,423
61,447
0
61,447
Form
3800
(2024)
Form 3800 (2024)
Page
4
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
(continued)
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
3
Form 8844
1
98-1577468
443
443
4
Specified credits:
a
Form 3468, Part VI
List of Attached Documents:
// Content
2
PJ001243038T
5,058,867
5,058,867
5,058,867
5,058,867
b
Form 5884
c
Form 6478
d
Form 8586
e
Form 8835, Part II
f
Form 8846
3
81-2828481
27,656
27,656
g
Form 8900
h
Form 8941
i
Form 6765 (ESB)
j
Form 8994
3
99-0469459
2,709
2,709
k
Form 3468, Part VII
l
Reserved
m
Reserved
z
Other specified credits
5
Add lines 4a-4z
8
0
5,089,232
0
5,089,232
5,058,867
0
5,058,867
6
Add lines 2, 3, and 5
74
0
5,784,098
0
5,784,098
5,120,314
0
5,120,314
Form
3800
(2024)
Form 3800 (2024)
Page
5
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
1
2011
82-2325117
1,607,503
1,607,503
0
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
1
450,000
344,614
105,386
l
Form 8864
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Reserved
r
Reserved
s
Form 8911
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864
gg
Reserved
hh
Reserved
ii
Reserved
jj
Reserved
zz
Other
Form
3800
(2024)
Form 3800 (2024)
Page
6
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
Note:
Credits on lines 2a through 2x are expired. Only carryforwards are allowed.
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
a
Form 5884-A
b
Form 8586 (pre-2008)
c
Form 8845
d
Form 8907
e
Form 8909
f
Form 8923
g
Form 8834
h
Form 8931
i
Form 1065-B
j
Form 5884 (pre-2007)
k
Form 6478 (pre-2005)
l
Form 8846 (pre-2007)
m
Form 8900 (pre-2008)
n
Trans-Alaska pipeline liability
o
Form 5884-A, Section A
p
Form 5884-A, Section B
q
Form 5884-A, Section A
r
Form 5884-A, Section B
s
Form 5884-B
t
Form 8847
u
Form 8861
v
Form 8884
w
Form 8942
x
Form 8910
y
Reserved
z
Reserved
zz
Other credits (see inst.)
3
Form 8844
1
2021
98-1577468
931
931
Form
3800
(2024)
Form 3800 (2024)
Page
7
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
4
Specified credits:
a
Form 3468, Part VI
1
2011
1,620
1,620
b
Form 5884
c
Form 6478
d
Form 8586 (post-2007)
e
Form 8835
f
Form 8846
1
2011
291,749
291,749
g
Form 8900
h
Form 8941
i
Form 6765 ESB credit
1
85-3284989
0
j
Form 8994
1
2023
85-3284989
5,002
5,002
k
Form 3468, Part VII (post-2007)
l
Reserved
m
Reserved
y
ESBC (See inst.)
z
Other specified credits
1
2020
47-1249672
140,957
140,957
5
Add lines 4a-4z
5
439,328
439,328
6
Add lines 1a through 2zz
2
82-2325117
2,057,503
1,952,117
105,386
7
Add lines 3, 5 and 6
Form
3800
(2024)
Form 3800 (2024)
Page
8
Part V
Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
Credits subject to the passive activity limit
Not subject to the limit
(a)
Part III line number
(b)
Elective payment or transfer registration number
EINs
Before applying the limit
(d)(4)
Credits from column (d)(1) (less column (d)(2)) and (d)(3) allowed after limit
(e)
Credits other than transfer election credits
(f)(1)
Transfer election credits sold
(c)(1)
Pass-through entity EIN
(c)(2)
Transferor entity EIN
(d)(1)
Credits other than credit transfer election credits
(d)(2)
Credit transfer election credits sold
(d)(3)
Credit transfer election credits purchased
1
Part III Line 1a
(
)
(
)
2
Part III Line 1a
(
)
(
)
3
Part III Line 1a
(
)
(
)
4
Part III Line 1a
(
)
(
)
5
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Part III Line 1h
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522
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530
Part III Line 1h
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531
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533
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536
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538
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540
Part III Line 1h
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541
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542
Part III Line 1h
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543
Part III Line 1h
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544
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545
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546
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548
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550
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560
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567
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568
Part III Line 1h
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569
Part III Line 1h
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570
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571
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572
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573
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574
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575
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576
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577
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578
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579
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580
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581
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582
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584
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585
Part III Line 1i
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586
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587
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588
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590
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591
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592
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593
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594
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595
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596
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597
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598
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599
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600
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601
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602
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603
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604
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605
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606
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607
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608
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(
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609
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(
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)
610
Part III Line 1i
(
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)
611
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612
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(
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613
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(
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)
614
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(
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615
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616
Part III Line 1i
(
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)
617
Part III Line 1i
(
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618
Part III Line 1i
(
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)
619
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620
Part III Line 1i
(
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)
621
Part III Line 1i
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622
Part III Line 1i
(
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623
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624
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(
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625
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(
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)
626
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(
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)
627
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(
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628
Part III Line 1i
(
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(
)
629
Part III Line 1i
(
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)
630
Part III Line 1i
(
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631
Part III Line 1i
(
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)
632
Part III Line 1i
(
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633
Part III Line 1i
(
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634
Part III Line 1i
(
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)
635
Part III Line 1i
(
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636
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(
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637
Part III Line 1i
(
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638
Part III Line 1i
(
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639
Part III Line 1i
(
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)
640
Part III Line 1i
(
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641
Part III Line 1i
(
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642
Part III Line 1i
(
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643
Part III Line 1i
(
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644
Part III Line 1i
(
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645
Part III Line 1i
(
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646
Part III Line 1i
(
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647
Part III Line 1i
(
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648
Part III Line 1i
(
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649
Part III Line 1i
(
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650
Part III Line 1i
(
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651
Part III Line 1i
(
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)
652
Part III Line 1i
(
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)
653
Part III Line 1i
(
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)
654
Part III Line 1i
(
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)
655
Part III Line 1i
(
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656
Part III Line 1i
(
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657
Part III Line 1i
(
)
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)
658
Part III Line 1j
(
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)
659
Part III Line 1j
(
)
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)
660
Part III Line 1j
(
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)
661
Part III Line 1j
(
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)
662
Part III Line 1j
(
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(
)
663
Part III Line 1j
(
)
(
)
664
Part III Line 1j
(
)
(
)
665
Part III Line 1j
(
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(
)
666
Part III Line 1j
(
)
(
)
667
Part III Line 1j
(
)
(
)
668
Part III Line 1j
(
)
(
)
669
Part III Line 1j
(
)
(
)
670
Part III Line 1j
(
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(
)
671
Part III Line 1j
(
)
(
)
672
Part III Line 1j
(
)
(
)
673
Part III Line 1j
(
)
(
)
674
Part III Line 1j
(
)
(
)
675
Part III Line 1j
(
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(
)
676
Part III Line 1j
(
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(
)
677
Part III Line 1j
(
)
(
)
678
Part III Line 1j
(
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(
)
679
Part III Line 1j
(
)
(
)
680
Part III Line 1j
(
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(
)
681
Part III Line 1j
(
)
(
)
682
Part III Line 1j
(
)
(
)
683
Part III Line 1j
(
)
(
)
684
Part III Line 1j
(
)
(
)
685
Part III Line 1j
(
)
(
)
686
Part III Line 1j
(
)
(
)
687
Part III Line 1j
(
)
(
)
688
Part III Line 1j
(
)
(
)
689
Part III Line 1j
(
)
(
)
690
Part III Line 1j
(
)
(
)
691
Part III Line 1j
(
)
(
)
692
Part III Line 1j
(
)
(
)
693
Part III Line 1j
(
)
(
)
694
Part III Line 1j
(
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(
)
695
Part III Line 1j
(
)
(
)
696
Part III Line 1j
(
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(
)
697
Part III Line 1j
(
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(
)
698
Part III Line 1j
(
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(
)
699
Part III Line 1j
(
)
(
)
700
Part III Line 1j
(
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(
)
701
Part III Line 1j
(
)
(
)
702
Part III Line 1j
(
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(
)
703
Part III Line 1j
(
)
(
)
704
Part III Line 1j
(
)
(
)
705
Part III Line 1j
(
)
(
)
706
Part III Line 1j
(
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(
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707
Part III Line 1j
(
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(
)
708
Part III Line 1j
(
)
(
)
709
Part III Line 1j
(
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(
)
710
Part III Line 1j
(
)
(
)
711
Part III Line 1j
(
)
(
)
712
Part III Line 1j
(
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(
)
713
Part III Line 1j
(
)
(
)
714
Part III Line 1j
(
)
(
)
715
Part III Line 1j
(
)
(
)
716
Part III Line 1j
(
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(
)
717
Part III Line 1j
(
)
(
)
718
Part III Line 1j
(
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(
)
719
Part III Line 1j
(
)
(
)
720
Part III Line 1j
(
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(
)
721
Part III Line 1j
(
)
(
)
722
Part III Line 1j
(
)
(
)
723
Part III Line 1j
(
)
(
)
724
Part III Line 1j
(
)
(
)
725
Part III Line 1j
(
)
(
)
726
Part III Line 1j
(
)
(
)
727
Part III Line 1j
(
)
(
)
728
Part III Line 1j
(
)
(
)
729
Part III Line 1j
(
)
(
)
730
Part III Line 1j
(
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(
)
731
Part III Line 1k
(
)
(
)
732
Part III Line 1k
(
)
(
)
733
Part III Line 1k
(
)
(
)
734
Part III Line 1k
(
)
(
)
735
Part III Line 1k
(
)
(
)
736
Part III Line 1k
(
)
(
)
737
Part III Line 1k
(
)
(
)
738
Part III Line 1k
(
)
(
)
739
Part III Line 1k
(
)
(
)
740
Part III Line 1k
(
)
(
)
741
Part III Line 1k
(
)
(
)
742
Part III Line 1k
(
)
(
)
743
Part III Line 1k
(
)
(
)
744
Part III Line 1k
(
)
(
)
745
Part III Line 1k
(
)
(
)
746
Part III Line 1k
(
)
(
)
747
Part III Line 1k
(
)
(
)
748
Part III Line 1k
(
)
(
)
749
Part III Line 1k
(
)
(
)
750
Part III Line 1k
(
)
(
)
751
Part III Line 1k
(
)
(
)
752
Part III Line 1k
(
)
(
)
753
Part III Line 1k
(
)
(
)
754
Part III Line 1k
(
)
(
)
755
Part III Line 1k
(
)
(
)
756
Part III Line 1k
(
)
(
)
757
Part III Line 1k
(
)
(
)
758
Part III Line 1k
(
)
(
)
759
Part III Line 1k
(
)
(
)
760
Part III Line 1k
(
)
(
)
761
Part III Line 1k
(
)
(
)
762
Part III Line 1k
(
)
(
)
763
Part III Line 1k
(
)
(
)
764
Part III Line 1k
(
)
(
)
765
Part III Line 1k
(
)
(
)
766
Part III Line 1k
(
)
(
)
767
Part III Line 1k
(
)
(
)
768
Part III Line 1k
(
)
(
)
769
Part III Line 1k
(
)
(
)
770
Part III Line 1k
(
)
(
)
771
Part III Line 1k
(
)
(
)
772
Part III Line 1k
(
)
(
)
773
Part III Line 1k
(
)
(
)
774
Part III Line 1k
(
)
(
)
775
Part III Line 1k
(
)
(
)
776
Part III Line 1k
(
)
(
)
777
Part III Line 1k
(
)
(
)
778
Part III Line 1k
(
)
(
)
779
Part III Line 1k
(
)
(
)
780
Part III Line 1k
(
)
(
)
781
Part III Line 1k
(
)
(
)
782
Part III Line 1k
(
)
(
)
783
Part III Line 1k
(
)
(
)
784
Part III Line 1k
(
)
(
)
785
Part III Line 1k
(
)
(
)
786
Part III Line 1k
(
)
(
)
787
Part III Line 1k
(
)
(
)
788
Part III Line 1k
(
)
(
)
789
Part III Line 1k
(
)
(
)
790
Part III Line 1k
(
)
(
)
791
Part III Line 1k
(
)
(
)
792
Part III Line 1k
(
)
(
)
793
Part III Line 1k
(
)
(
)
794
Part III Line 1k
(
)
(
)
795
Part III Line 1k
(
)
(
)
796
Part III Line 1k
(
)
(
)
797
Part III Line 1k
(
)
(
)
798
Part III Line 1k
(
)
(
)
799
Part III Line 1k
(
)
(
)
800
Part III Line 1k
(
)
(
)
801
Part III Line 1k
(
)
(
)
802
Part III Line 1k
(
)
(
)
803
Part III Line 1k
(
)
150,000
(
)
804
Part III Line 1l
(
)
(
)
805
Part III Line 1l
(
)
(
)
806
Part III Line 1l
(
)
(
)
807
Part III Line 1l
(
)
(
)
808
Part III Line 1l
(
)
(
)
809
Part III Line 1l
(
)
(
)
810
Part III Line 1l
(
)
(
)
811
Part III Line 1l
(
)
(
)
812
Part III Line 1l
(
)
(
)
813
Part III Line 1l
(
)
(
)
814
Part III Line 1l
(
)
(
)
815
Part III Line 1l
(
)
(
)
816
Part III Line 1l
(
)
(
)
817
Part III Line 1l
(
)
(
)
818
Part III Line 1l
(
)
(
)
819
Part III Line 1l
(
)
(
)
820
Part III Line 1l
(
)
(
)
821
Part III Line 1l
(
)
(
)
822
Part III Line 1l
(
)
(
)
823
Part III Line 1l
(
)
(
)
824
Part III Line 1l
(
)
(
)
825
Part III Line 1l
(
)
(
)
826
Part III Line 1l
(
)
(
)
827
Part III Line 1l
(
)
(
)
828
Part III Line 1l
(
)
(
)
829
Part III Line 1l
(
)
(
)
830
Part III Line 1l
(
)
(
)
831
Part III Line 1l
(
)
(
)
832
Part III Line 1l
(
)
(
)
833
Part III Line 1l
(
)
(
)
834
Part III Line 1l
(
)
(
)
835
Part III Line 1l
(
)
(
)
836
Part III Line 1l
(
)
(
)
837
Part III Line 1l
(
)
(
)
838
Part III Line 1l
(
)
(
)
839
Part III Line 1l
(
)
(
)
840
Part III Line 1l
(
)
(
)
841
Part III Line 1l
(
)
(
)
842
Part III Line 1l
(
)
(
)
843
Part III Line 1l
(
)
(
)
844
Part III Line 1l
(
)
(
)
845
Part III Line 1l
(
)
(
)
846
Part III Line 1l
(
)
(
)
847
Part III Line 1l
(
)
(
)
848
Part III Line 1l
(
)
(
)
849
Part III Line 1l
(
)
(
)
850
Part III Line 1l
(
)
(
)
851
Part III Line 1l
(
)
(
)
852
Part III Line 1l
(
)
(
)
853
Part III Line 1l
(
)
(
)
854
Part III Line 1l
(
)
(
)
855
Part III Line 1l
(
)
(
)
856
Part III Line 1l
(
)
(
)
857
Part III Line 1l
(
)
(
)
858
Part III Line 1l
(
)
(
)
859
Part III Line 1l
(
)
(
)
860
Part III Line 1l
(
)
(
)
861
Part III Line 1l
(
)
(
)
862
Part III Line 1l
(
)
(
)
863
Part III Line 1l
(
)
(
)
864
Part III Line 1l
(
)
(
)
865
Part III Line 1l
(
)
(
)
866
Part III Line 1l
(
)
(
)
867
Part III Line 1l
(
)
(
)
868
Part III Line 1l
(
)
(
)
869
Part III Line 1l
(
)
(
)
870
Part III Line 1l
(
)
(
)
871
Part III Line 1l
(
)
(
)
872
Part III Line 1l
(
)
(
)
873
Part III Line 1l
(
)
(
)
874
Part III Line 1l
(
)
(
)
875
Part III Line 1l
(
)
(
)
876
Part III Line 1l
(
)
(
)
877
Part III Line 1m
(
)
(
)
878
Part III Line 1m
(
)
(
)
879
Part III Line 1m
(
)
(
)
880
Part III Line 1m
(
)
(
)
881
Part III Line 1m
(
)
(
)
882
Part III Line 1m
(
)
(
)
883
Part III Line 1m
(
)
(
)
884
Part III Line 1m
(
)
(
)
885
Part III Line 1m
(
)
(
)
886
Part III Line 1m
(
)
(
)
887
Part III Line 1m
(
)
(
)
888
Part III Line 1m
(
)
(
)
889
Part III Line 1m
(
)
(
)
890
Part III Line 1m
(
)
(
)
891
Part III Line 1m
(
)
(
)
892
Part III Line 1m
(
)
(
)
893
Part III Line 1m
(
)
(
)
894
Part III Line 1m
(
)
(
)
895
Part III Line 1m
(
)
(
)
896
Part III Line 1m
(
)
(
)
897
Part III Line 1m
(
)
(
)
898
Part III Line 1m
(
)
(
)
899
Part III Line 1m
(
)
(
)
900
Part III Line 1m
(
)
(
)
901
Part III Line 1m
(
)
(
)
902
Part III Line 1m
(
)
(
)
903
Part III Line 1m
(
)
(
)
904
Part III Line 1m
(
)
(
)
905
Part III Line 1m
(
)
(
)
906
Part III Line 1m
(
)
(
)
907
Part III Line 1m
(
)
(
)
908
Part III Line 1m
(
)
(
)
909
Part III Line 1m
(
)
(
)
910
Part III Line 1m
(
)
(
)
911
Part III Line 1m
(
)
(
)
912
Part III Line 1m
(
)
(
)
913
Part III Line 1m
(
)
(
)
914
Part III Line 1m
(
)
(
)
915
Part III Line 1m
(
)
(
)
916
Part III Line 1m
(
)
(
)
917
Part III Line 1m
(
)
(
)
918
Part III Line 1m
(
)
(
)
919
Part III Line 1m
(
)
(
)
920
Part III Line 1m
(
)
(
)
921
Part III Line 1m
(
)
(
)
922
Part III Line 1m
(
)
(
)
923
Part III Line 1m
(
)
(
)
924
Part III Line 1m
(
)
(
)
925
Part III Line 1m
(
)
(
)
926
Part III Line 1m
(
)
(
)
927
Part III Line 1m
(
)
(
)
928
Part III Line 1m
(
)
(
)
929
Part III Line 1m
(
)
(
)
930
Part III Line 1m
(
)
(
)
931
Part III Line 1m
(
)
(
)
932
Part III Line 1m
(
)
(
)
933
Part III Line 1m
(
)
(
)
934
Part III Line 1m
(
)
(
)
935
Part III Line 1m
(
)
(
)
936
Part III Line 1m
(
)
(
)
937
Part III Line 1m
(
)
(
)
938
Part III Line 1m
(
)
(
)
939
Part III Line 1m
(
)
(
)
940
Part III Line 1m
(
)
(
)
941
Part III Line 1m
(
)
(
)
942
Part III Line 1m
(
)
(
)
943
Part III Line 1m
(
)
(
)
944
Part III Line 1m
(
)
(
)
945
Part III Line 1m
(
)
(
)
946
Part III Line 1m
(
)
(
)
947
Part III Line 1m
(
)
(
)
948
Part III Line 1m
(
)
(
)
949
Part III Line 1m
(
)
(
)
950
Part III Line 1n
(
)
(
)
951
Part III Line 1n
(
)
(
)
952
Part III Line 1n
(
)
(
)
953
Part III Line 1n
(
)
(
)
954
Part III Line 1n
(
)
(
)
955
Part III Line 1n
(
)
(
)
956
Part III Line 1n
(
)
(
)
957
Part III Line 1n
(
)
(
)
958
Part III Line 1n
(
)
(
)
959
Part III Line 1n
(
)
(
)
960
Part III Line 1n
(
)
(
)
961
Part III Line 1n
(
)
(
)
962
Part III Line 1n
(
)
(
)
963
Part III Line 1n
(
)
(
)
964
Part III Line 1n
(
)
(
)
965
Part III Line 1n
(
)
(
)
966
Part III Line 1n
(
)
(
)
967
Part III Line 1n
(
)
(
)
968
Part III Line 1n
(
)
(
)
969
Part III Line 1n
(
)
(
)
970
Part III Line 1n
(
)
(
)
971
Part III Line 1n
(
)
(
)
972
Part III Line 1n
(
)
(
)
973
Part III Line 1n
(
)
(
)
974
Part III Line 1n
(
)
(
)
975
Part III Line 1n
(
)
(
)
976
Part III Line 1n
(
)
(
)
977
Part III Line 1n
(
)
(
)
978
Part III Line 1n
(
)
(
)
979
Part III Line 1n
(
)
(
)
980
Part III Line 1n
(
)
(
)
981
Part III Line 1n
(
)
(
)
982
Part III Line 1n
(
)
(
)
983
Part III Line 1n
(
)
(
)
984
Part III Line 1n
(
)
(
)
985
Part III Line 1n
(
)
(
)
986
Part III Line 1n
(
)
(
)
987
Part III Line 1n
(
)
(
)
988
Part III Line 1n
(
)
(
)
989
Part III Line 1n
(
)
(
)
990
Part III Line 1n
(
)
(
)
991
Part III Line 1n
(
)
(
)
992
Part III Line 1n
(
)
(
)
993
Part III Line 1n
(
)
(
)
994
Part III Line 1n
(
)
(
)
995
Part III Line 1n
(
)
(
)
996
Part III Line 1n
(
)
(
)
997
Part III Line 1n
(
)
(
)
998
Part III Line 1n
(
)
(
)
999
Part III Line 1n
(
)
(
)
1000
Part III Line 1n
(
)
(
)
1001
Part III Line 1n
(
)
(
)
1002
Part III Line 1n
(
)
(
)
1003
Part III Line 1n
(
)
(
)
1004
Part III Line 1n
(
)
(
)
1005
Part III Line 1n
(
)
(
)
1006
Part III Line 1n
(
)
(
)
1007
Part III Line 1n
(
)
(
)
1008
Part III Line 1n
(
)
(
)
1009
Part III Line 1n
(
)
(
)
1010
Part III Line 1n
(
)
(
)
1011
Part III Line 1n
(
)
(
)
1012
Part III Line 1n
(
)
(
)
1013
Part III Line 1n
(
)
(
)
1014
Part III Line 1n
(
)
(
)
1015
Part III Line 1n
(
)
(
)
1016
Part III Line 1n
(
)
(
)
1017
Part III Line 1n
(
)
(
)
1018
Part III Line 1n
(
)
(
)
1019
Part III Line 1n
(
)
(
)
1020
Part III Line 1n
(
)
(
)
1021
Part III Line 1n
(
)
(
)
1022
Part III Line 1n
(
)
(
)
1023
Part III Line 1o
(
)
(
)
1024
Part III Line 1o
(
)
(
)
1025
Part III Line 1o
(
)
(
)
1026
Part III Line 1o
(
)
(
)
1027
Part III Line 1o
(
)
(
)
1028
Part III Line 1o
(
)
(
)
1029
Part III Line 1o
(
)
(
)
1030
Part III Line 1o
(
)
(
)
1031
Part III Line 1o
(
)
(
)
1032
Part III Line 1o
(
)
(
)
1033
Part III Line 1o
(
)
(
)
1034
Part III Line 1o
(
)
(
)
1035
Part III Line 1o
(
)
(
)
1036
Part III Line 1o
(
)
(
)
1037
Part III Line 1o
(
)
(
)
1038
Part III Line 1o
(
)
(
)
1039
Part III Line 1o
(
)
(
)
1040
Part III Line 1o
(
)
(
)
1041
Part III Line 1o
(
)
(
)
1042
Part III Line 1o
(
)
(
)
1043
Part III Line 1o
(
)
(
)
1044
Part III Line 1o
(
)
(
)
1045
Part III Line 1o
(
)
(
)
1046
Part III Line 1o
(
)
(
)
1047
Part III Line 1o
(
)
(
)
1048
Part III Line 1o
(
)
(
)
1049
Part III Line 1o
(
)
(
)
1050
Part III Line 1o
(
)
(
)
1051
Part III Line 1o
(
)
(
)
1052
Part III Line 1o
(
)
(
)
1053
Part III Line 1o
(
)
(
)
1054
Part III Line 1o
(
)
(
)
1055
Part III Line 1o
(
)
(
)
1056
Part III Line 1o
(
)
(
)
1057
Part III Line 1o
(
)
(
)
1058
Part III Line 1o
(
)
(
)
1059
Part III Line 1o
(
)
(
)
1060
Part III Line 1o
(
)
(
)
1061
Part III Line 1o
(
)
(
)
1062
Part III Line 1o
(
)
(
)
1063
Part III Line 1o
(
)
(
)
1064
Part III Line 1o
(
)
(
)
1065
Part III Line 1o
(
)
(
)
1066
Part III Line 1o
(
)
(
)
1067
Part III Line 1o
(
)
(
)
1068
Part III Line 1o
(
)
(
)
1069
Part III Line 1o
(
)
(
)
1070
Part III Line 1o
(
)
(
)
1071
Part III Line 1o
(
)
(
)
1072
Part III Line 1o
(
)
(
)
1073
Part III Line 1o
(
)
(
)
1074
Part III Line 1o
(
)
(
)
1075
Part III Line 1o
(
)
(
)
1076
Part III Line 1o
(
)
(
)
1077
Part III Line 1o
(
)
(
)
1078
Part III Line 1o
(
)
(
)
1079
Part III Line 1o
(
)
(
)
1080
Part III Line 1o
(
)
(
)
1081
Part III Line 1o
(
)
(
)
1082
Part III Line 1o
(
)
(
)
1083
Part III Line 1o
(
)
(
)
1084
Part III Line 1o
(
)
(
)
1085
Part III Line 1o
(
)
(
)
1086
Part III Line 1o
(
)
(
)
1087
Part III Line 1o
(
)
(
)
1088
Part III Line 1o
(
)
(
)
1089
Part III Line 1o
(
)
(
)
1090
Part III Line 1o
(
)
(
)
1091
Part III Line 1o
(
)
(
)
1092
Part III Line 1o
(
)
(
)
1093
Part III Line 1o
(
)
(
)
1094
Part III Line 1o
(
)
(
)
1095
Part III Line 1o
(
)
(
)
1096
Part III Line 1p
(
)
(
)
1097
Part III Line 1p
(
)
(
)
1098
Part III Line 1p
(
)
(
)
1099
Part III Line 1p
(
)
(
)
1100
Part III Line 1p
(
)
(
)
1101
Part III Line 1p
(
)
(
)
1102
Part III Line 1p
(
)
(
)
1103
Part III Line 1p
(
)
(
)
1104
Part III Line 1p
(
)
(
)
1105
Part III Line 1p
(
)
(
)
1106
Part III Line 1p
(
)
(
)
1107
Part III Line 1p
(
)
(
)
1108
Part III Line 1p
(
)
(
)
1109
Part III Line 1p
(
)
(
)
1110
Part III Line 1p
(
)
(
)
1111
Part III Line 1p
(
)
(
)
1112
Part III Line 1p
(
)
(
)
1113
Part III Line 1p
(
)
(
)
1114
Part III Line 1p
(
)
(
)
1115
Part III Line 1p
(
)
(
)
1116
Part III Line 1p
(
)
(
)
1117
Part III Line 1p
(
)
(
)
1118
Part III Line 1p
(
)
(
)
1119
Part III Line 1p
(
)
(
)
1120
Part III Line 1p
(
)
(
)
1121
Part III Line 1p
(
)
(
)
1122
Part III Line 1p
(
)
(
)
1123
Part III Line 1p
(
)
(
)
1124
Part III Line 1p
(
)
(
)
1125
Part III Line 1p
(
)
(
)
1126
Part III Line 1p
(
)
(
)
1127
Part III Line 1p
(
)
(
)
1128
Part III Line 1p
(
)
(
)
1129
Part III Line 1p
(
)
(
)
1130
Part III Line 1p
(
)
(
)
1131
Part III Line 1p
(
)
(
)
1132
Part III Line 1p
(
)
(
)
1133
Part III Line 1p
(
)
(
)
1134
Part III Line 1p
(
)
(
)
1135
Part III Line 1p
(
)
(
)
1136
Part III Line 1p
(
)
(
)
1137
Part III Line 1p
(
)
(
)
1138
Part III Line 1p
(
)
(
)
1139
Part III Line 1p
(
)
(
)
1140
Part III Line 1p
(
)
(
)
1141
Part III Line 1p
(
)
(
)
1142
Part III Line 1p
(
)
(
)
1143
Part III Line 1p
(
)
(
)
1144
Part III Line 1p
(
)
(
)
1145
Part III Line 1p
(
)
(
)
1146
Part III Line 1p
(
)
(
)
1147
Part III Line 1p
(
)
(
)
1148
Part III Line 1p
(
)
(
)
1149
Part III Line 1p
(
)
(
)
1150
Part III Line 1p
(
)
(
)
1151
Part III Line 1p
(
)
(
)
1152
Part III Line 1p
(
)
(
)
1153
Part III Line 1p
(
)
(
)
1154
Part III Line 1p
(
)
(
)
1155
Part III Line 1p
(
)
(
)
1156
Part III Line 1p
(
)
(
)
1157
Part III Line 1p
(
)
(
)
1158
Part III Line 1p
(
)
(
)
1159
Part III Line 1p
(
)
(
)
1160
Part III Line 1p
(
)
(
)
1161
Part III Line 1p
(
)
(
)
1162
Part III Line 1p
(
)
(
)
1163
Part III Line 1p
(
)
(
)
1164
Part III Line 1p
(
)
(
)
1165
Part III Line 1p
(
)
(
)
1166
Part III Line 1p
(
)
(
)
1167
Part III Line 1p
(
)
(
)
1168
Part III Line 1p
(
)
(
)
1169
Part III Line 1q
(
)
(
)
1170
Part III Line 1q
(
)
(
)
1171
Part III Line 1q
(
)
(
)
1172
Part III Line 1q
(
)
(
)
1173
Part III Line 1q
(
)
(
)
1174
Part III Line 1q
(
)
(
)
1175
Part III Line 1q
(
)
(
)
1176
Part III Line 1q
(
)
(
)
1177
Part III Line 1q
(
)
(
)
1178
Part III Line 1q
(
)
(
)
1179
Part III Line 1q
(
)
(
)
1180
Part III Line 1q
(
)
(
)
1181
Part III Line 1q
(
)
(
)
1182
Part III Line 1q
(
)
(
)
1183
Part III Line 1q
(
)
(
)
1184
Part III Line 1q
(
)
(
)
1185
Part III Line 1q
(
)
(
)
1186
Part III Line 1q
(
)
(
)
1187
Part III Line 1q
(
)
(
)
1188
Part III Line 1q
(
)
(
)
1189
Part III Line 1q
(
)
(
)
1190
Part III Line 1q
(
)
(
)
1191
Part III Line 1q
(
)
(
)
1192
Part III Line 1q
(
)
(
)
1193
Part III Line 1q
(
)
(
)
1194
Part III Line 1q
(
)
(
)
1195
Part III Line 1q
(
)
(
)
1196
Part III Line 1q
(
)
(
)
1197
Part III Line 1q
(
)
(
)
1198
Part III Line 1q
(
)
(
)
1199
Part III Line 1q
(
)
(
)
1200
Part III Line 1q
(
)
(
)
1201
Part III Line 1q
(
)
(
)
1202
Part III Line 1q
(
)
(
)
1203
Part III Line 1q
(
)
(
)
1204
Part III Line 1q
(
)
(
)
1205
Part III Line 1q
(
)
(
)
1206
Part III Line 1q
(
)
(
)
1207
Part III Line 1q
(
)
(
)
1208
Part III Line 1q
(
)
(
)
1209
Part III Line 1q
(
)
(
)
1210
Part III Line 1q
(
)
(
)
1211
Part III Line 1q
(
)
(
)
1212
Part III Line 1q
(
)
(
)
1213
Part III Line 1q
(
)
(
)
1214
Part III Line 1q
(
)
(
)
1215
Part III Line 1q
(
)
(
)
1216
Part III Line 1q
(
)
(
)
1217
Part III Line 1q
(
)
(
)
1218
Part III Line 1q
(
)
(
)
1219
Part III Line 1q
(
)
(
)
1220
Part III Line 1q
(
)
(
)
1221
Part III Line 1q
(
)
(
)
1222
Part III Line 1q
(
)
(
)
1223
Part III Line 1q
(
)
(
)
1224
Part III Line 1q
(
)
(
)
1225
Part III Line 1q
(
)
(
)
1226
Part III Line 1q
(
)
(
)
1227
Part III Line 1q
(
)
(
)
1228
Part III Line 1q
(
)
(
)
1229
Part III Line 1q
(
)
(
)
1230
Part III Line 1q
(
)
(
)
1231
Part III Line 1q
(
)
(
)
1232
Part III Line 1q
(
)
(
)
1233
Part III Line 1q
(
)
(
)
1234
Part III Line 1q
(
)
(
)
1235
Part III Line 1q
(
)
(
)
1236
Part III Line 1q
(
)
(
)
1237
Part III Line 1q
(
)
(
)
1238
Part III Line 1q
(
)
(
)
1239
Part III Line 1q
(
)
(
)
1240
Part III Line 1q
(
)
(
)
1241
Part III Line 1q
(
)
(
)
1242
Part III Line 1s
(
)
(
)
1243
Part III Line 1s
(
)
(
)
1244
Part III Line 1s
(
)
(
)
1245
Part III Line 1s
(
)
(
)
1246
Part III Line 1s
(
)
(
)
1247
Part III Line 1s
(
)
(
)
1248
Part III Line 1s
(
)
(
)
1249
Part III Line 1s
(
)
(
)
1250
Part III Line 1s
(
)
(
)
1251
Part III Line 1s
(
)
(
)
1252
Part III Line 1s
(
)
(
)
1253
Part III Line 1s
(
)
(
)
1254
Part III Line 1s
(
)
(
)
1255
Part III Line 1s
(
)
(
)
1256
Part III Line 1s
(
)
(
)
1257
Part III Line 1s
(
)
(
)
1258
Part III Line 1s
(
)
(
)
1259
Part III Line 1s
(
)
(
)
1260
Part III Line 1s
(
)
(
)
1261
Part III Line 1s
(
)
(
)
1262
Part III Line 1s
(
)
(
)
1263
Part III Line 1s
(
)
(
)
1264
Part III Line 1s
(
)
(
)
1265
Part III Line 1s
(
)
(
)
1266
Part III Line 1s
(
)
(
)
1267
Part III Line 1s
(
)
(
)
1268
Part III Line 1s
(
)
(
)
1269
Part III Line 1s
(
)
(
)
1270
Part III Line 1s
(
)
(
)
1271
Part III Line 1s
(
)
(
)
1272
Part III Line 1s
(
)
(
)
1273
Part III Line 1s
(
)
(
)
1274
Part III Line 1s
(
)
(
)
1275
Part III Line 1s
(
)
(
)
1276
Part III Line 1s
(
)
(
)
1277
Part III Line 1s
(
)
(
)
1278
Part III Line 1s
(
)
(
)
1279
Part III Line 1s
(
)
(
)
1280
Part III Line 1s
(
)
(
)
1281
Part III Line 1s
(
)
(
)
1282
Part III Line 1s
(
)
(
)
1283
Part III Line 1s
(
)
(
)
1284
Part III Line 1s
PA001242038T
(
)
679
(
)
1285
Part III Line 1s
PA002242038T
(
)
679
(
)
1286
Part III Line 1s
PA003242038T
(
)
679
(
)
1287
Part III Line 1s
PA004242038T
(
)
679
(
)
1288
Part III Line 1s
PA005242038T
(
)
679
(
)
1289
Part III Line 1s
PA006242038T
(
)
679
(
)
1290
Part III Line 1s
PA007242038T
(
)
744
(
)
1291
Part III Line 1s
PA008242038T
(
)
744
(
)
1292
Part III Line 1s
PA009242038T
(
)
744
(
)
1293
Part III Line 1s
PA00A242038T
(
)
744
(
)
1294
Part III Line 1s
PA00B242038T
(
)
744
(
)
1295
Part III Line 1s
PA00C242038T
(
)
744
(
)
1296
Part III Line 1s
PA00D242038T
(
)
744
(
)
1297
Part III Line 1s
PA00E242038T
(
)
744
(
)
1298
Part III Line 1s
PA00F242038T
(
)
744
(
)
1299
Part III Line 1s
PA00G242038T
(
)
744
(
)
1300
Part III Line 1s
PA00H242038T
(
)
744
(
)
1301
Part III Line 1s
PA00J242038T
(
)
744
(
)
1302
Part III Line 1s
PA00K242038T
(
)
744
(
)
1303
Part III Line 1s
PA00L242038T
(
)
744
(
)
1304
Part III Line 1s
PA00M242038T
(
)
744
(
)
1305
Part III Line 1s
PA00N242038T
(
)
744
(
)
1306
Part III Line 1s
PA00P242038T
(
)
744
(
)
1307
Part III Line 1s
PA00Q242038T
(
)
744
(
)
1308
Part III Line 1s
PA00R242038T
(
)
744
(
)
1309
Part III Line 1s
PA00S242038T
(
)
744
(
)
1310
Part III Line 1s
(
)
(
)
1311
Part III Line 1s
(
)
(
)
1312
Part III Line 1s
(
)
(
)
1313
Part III Line 1s
(
)
(
)
1314
Part III Line 1s
(
)
(
)
1315
Part III Line 1t
(
)
(
)
1316
Part III Line 1t
(
)
(
)
1317
Part III Line 1t
(
)
(
)
1318
Part III Line 1t
(
)
(
)
1319
Part III Line 1t
(
)
(
)
1320
Part III Line 1t
(
)
(
)
1321
Part III Line 1t
(
)
(
)
1322
Part III Line 1t
(
)
(
)
1323
Part III Line 1t
(
)
(
)
1324
Part III Line 1t
(
)
(
)
1325
Part III Line 1t
(
)
(
)
1326
Part III Line 1t
(
)
(
)
1327
Part III Line 1t
(
)
(
)
1328
Part III Line 1t
(
)
(
)
1329
Part III Line 1t
(
)
(
)
1330
Part III Line 1t
(
)
(
)
1331
Part III Line 1t
(
)
(
)
1332
Part III Line 1t
(
)
(
)
1333
Part III Line 1t
(
)
(
)
1334
Part III Line 1t
(
)
(
)
1335
Part III Line 1t
(
)
(
)
1336
Part III Line 1t
(
)
(
)
1337
Part III Line 1t
(
)
(
)
1338
Part III Line 1t
(
)
(
)
1339
Part III Line 1t
(
)
(
)
1340
Part III Line 1t
(
)
(
)
1341
Part III Line 1t
(
)
(
)
1342
Part III Line 1t
(
)
(
)
1343
Part III Line 1t
(
)
(
)
1344
Part III Line 1t
(
)
(
)
1345
Part III Line 1t
(
)
(
)
1346
Part III Line 1t
(
)
(
)
1347
Part III Line 1t
(
)
(
)
1348
Part III Line 1t
(
)
(
)
1349
Part III Line 1t
(
)
(
)
1350
Part III Line 1t
(
)
(
)
1351
Part III Line 1t
(
)
(
)
1352
Part III Line 1t
(
)
(
)
1353
Part III Line 1t
(
)
(
)
1354
Part III Line 1t
(
)
(
)
1355
Part III Line 1t
(
)
(
)
1356
Part III Line 1t
(
)
(
)
1357
Part III Line 1t
(
)
(
)
1358
Part III Line 1t
(
)
(
)
1359
Part III Line 1t
(
)
(
)
1360
Part III Line 1t
(
)
(
)
1361
Part III Line 1t
(
)
(
)
1362
Part III Line 1t
(
)
(
)
1363
Part III Line 1t
(
)
(
)
1364
Part III Line 1t
(
)
(
)
1365
Part III Line 1t
(
)
(
)
1366
Part III Line 1t
(
)
(
)
1367
Part III Line 1t
(
)
(
)
1368
Part III Line 1t
(
)
(
)
1369
Part III Line 1t
(
)
(
)
1370
Part III Line 1t
(
)
(
)
1371
Part III Line 1t
(
)
(
)
1372
Part III Line 1t
(
)
(
)
1373
Part III Line 1t
(
)
(
)
1374
Part III Line 1t
(
)
(
)
1375
Part III Line 1t
(
)
(
)
1376
Part III Line 1t
(
)
(
)
1377
Part III Line 1t
(
)
(
)
1378
Part III Line 1t
(
)
(
)
1379
Part III Line 1t
(
)
(
)
1380
Part III Line 1t
(
)
(
)
1381
Part III Line 1t
(
)
(
)
1382
Part III Line 1t
(
)
(
)
1383
Part III Line 1t
(
)
(
)
1384
Part III Line 1t
(
)
(
)
1385
Part III Line 1t
(
)
(
)
1386
Part III Line 1t
(
)
(
)
1387
Part III Line 1t
(
)
(
)
1388
Part III Line 1u
(
)
(
)
1389
Part III Line 1u
(
)
(
)
1390
Part III Line 1u
(
)
(
)
1391
Part III Line 1u
(
)
(
)
1392
Part III Line 1u
(
)
(
)
1393
Part III Line 1u
(
)
(
)
1394
Part III Line 1u
(
)
(
)
1395
Part III Line 1u
(
)
(
)
1396
Part III Line 1u
(
)
(
)
1397
Part III Line 1u
(
)
(
)
1398
Part III Line 1u
(
)
(
)
1399
Part III Line 1u
(
)
(
)
1400
Part III Line 1u
(
)
(
)
1401
Part III Line 1u
(
)
(
)
1402
Part III Line 1u
(
)
(
)
1403
Part III Line 1u
(
)
(
)
1404
Part III Line 1u
(
)
(
)
1405
Part III Line 1u
(
)
(
)
1406
Part III Line 1u
(
)
(
)
1407
Part III Line 1u
(
)
(
)
1408
Part III Line 1u
(
)
(
)
1409
Part III Line 1u
(
)
(
)
1410
Part III Line 1u
(
)
(
)
1411
Part III Line 1u
(
)
(
)
1412
Part III Line 1u
(
)
(
)
1413
Part III Line 1u
(
)
(
)
1414
Part III Line 1u
(
)
(
)
1415
Part III Line 1u
(
)
(
)
1416
Part III Line 1u
(
)
(
)
1417
Part III Line 1u
(
)
(
)
1418
Part III Line 1u
(
)
(
)
1419
Part III Line 1u
(
)
(
)
1420
Part III Line 1u
(
)
(
)
1421
Part III Line 1u
(
)
(
)
1422
Part III Line 1u
(
)
(
)
1423
Part III Line 1u
(
)
(
)
1424
Part III Line 1u
(
)
(
)
1425
Part III Line 1u
(
)
(
)
1426
Part III Line 1u
(
)
(
)
1427
Part III Line 1u
(
)
(
)
1428
Part III Line 1u
(
)
(
)
1429
Part III Line 1u
(
)
(
)
1430
Part III Line 1u
(
)
(
)
1431
Part III Line 1u
(
)
(
)
1432
Part III Line 1u
(
)
(
)
1433
Part III Line 1u
(
)
(
)
1434
Part III Line 1u
(
)
(
)
1435
Part III Line 1u
(
)
(
)
1436
Part III Line 1u
(
)
(
)
1437
Part III Line 1u
(
)
(
)
1438
Part III Line 1u
(
)
(
)
1439
Part III Line 1u
(
)
(
)
1440
Part III Line 1u
(
)
(
)
1441
Part III Line 1u
(
)
(
)
1442
Part III Line 1u
(
)
(
)
1443
Part III Line 1u
(
)
(
)
1444
Part III Line 1u
(
)
(
)
1445
Part III Line 1u
(
)
(
)
1446
Part III Line 1u
(
)
(
)
1447
Part III Line 1u
(
)
(
)
1448
Part III Line 1u
(
)
(
)
1449
Part III Line 1u
(
)
(
)
1450
Part III Line 1u
(
)
(
)
1451
Part III Line 1u
(
)
(
)
1452
Part III Line 1u
(
)
(
)
1453
Part III Line 1u
(
)
(
)
1454
Part III Line 1u
(
)
(
)
1455
Part III Line 1u
(
)
(
)
1456
Part III Line 1u
(
)
(
)
1457
Part III Line 1u
(
)
(
)
1458
Part III Line 1u
(
)
(
)
1459
Part III Line 1u
(
)
(
)
1460
Part III Line 1u
(
)
(
)
1461
Part III Line 1v
(
)
(
)
1462
Part III Line 1v
(
)
(
)
1463
Part III Line 1v
(
)
(
)
1464
Part III Line 1v
(
)
(
)
1465
Part III Line 1v
(
)
(
)
1466
Part III Line 1v
(
)
(
)
1467
Part III Line 1v
(
)
(
)
1468
Part III Line 1v
(
)
(
)
1469
Part III Line 1v
(
)
(
)
1470
Part III Line 1v
(
)
(
)
1471
Part III Line 1v
(
)
(
)
1472
Part III Line 1v
(
)
(
)
1473
Part III Line 1v
(
)
(
)
1474
Part III Line 1v
(
)
(
)
1475
Part III Line 1v
(
)
(
)
1476
Part III Line 1v
(
)
(
)
1477
Part III Line 1v
(
)
(
)
1478
Part III Line 1v
(
)
(
)
1479
Part III Line 1v
(
)
(
)
1480
Part III Line 1v
(
)
(
)
1481
Part III Line 1v
(
)
(
)
1482
Part III Line 1v
(
)
(
)
1483
Part III Line 1v
(
)
(
)
1484
Part III Line 1v
(
)
(
)
1485
Part III Line 1v
(
)
(
)
1486
Part III Line 1v
(
)
(
)
1487
Part III Line 1v
(
)
(
)
1488
Part III Line 1v
(
)
(
)
1489
Part III Line 1v
(
)
(
)
1490
Part III Line 1v
(
)
(
)
1491
Part III Line 1v
(
)
(
)
1492
Part III Line 1v
(
)
(
)
1493
Part III Line 1v
(
)
(
)
1494
Part III Line 1v
(
)
(
)
1495
Part III Line 1v
(
)
(
)
1496
Part III Line 1v
(
)
(
)
1497
Part III Line 1v
(
)
(
)
1498
Part III Line 1v
(
)
(
)
1499
Part III Line 1v
(
)
(
)
1500
Part III Line 1v
(
)
(
)
1501
Part III Line 1v
(
)
(
)
1502
Part III Line 1v
(
)
(
)
1503
Part III Line 1v
(
)
(
)
1504
Part III Line 1v
(
)
(
)
1505
Part III Line 1v
(
)
(
)
1506
Part III Line 1v
(
)
(
)
1507
Part III Line 1v
(
)
(
)
1508
Part III Line 1v
(
)
(
)
1509
Part III Line 1v
(
)
(
)
1510
Part III Line 1v
(
)
(
)
1511
Part III Line 1v
(
)
(
)
1512
Part III Line 1v
(
)
(
)
1513
Part III Line 1v
(
)
(
)
1514
Part III Line 1v
(
)
(
)
1515
Part III Line 1v
(
)
(
)
1516
Part III Line 1v
(
)
(
)
1517
Part III Line 1v
(
)
(
)
1518
Part III Line 1v
(
)
(
)
1519
Part III Line 1v
(
)
(
)
1520
Part III Line 1v
(
)
(
)
1521
Part III Line 1v
(
)
(
)
1522
Part III Line 1v
(
)
(
)
1523
Part III Line 1v
(
)
(
)
1524
Part III Line 1v
(
)
(
)
1525
Part III Line 1v
(
)
(
)
1526
Part III Line 1v
(
)
(
)
1527
Part III Line 1v
(
)
(
)
1528
Part III Line 1v
(
)
(
)
1529
Part III Line 1v
(
)
(
)
1530
Part III Line 1v
(
)
(
)
1531
Part III Line 1v
(
)
(
)
1532
Part III Line 1v
(
)
(
)
1533
Part III Line 1v
(
)
(
)
1534
Part III Line 1w
(
)
(
)
1535
Part III Line 1w
(
)
(
)
1536
Part III Line 1w
(
)
(
)
1537
Part III Line 1w
(
)
(
)
1538
Part III Line 1w
(
)
(
)
1539
Part III Line 1w
(
)
(
)
1540
Part III Line 1w
(
)
(
)
1541
Part III Line 1w
(
)
(
)
1542
Part III Line 1w
(
)
(
)
1543
Part III Line 1w
(
)
(
)
1544
Part III Line 1w
(
)
(
)
1545
Part III Line 1w
(
)
(
)
1546
Part III Line 1w
(
)
(
)
1547
Part III Line 1w
(
)
(
)
1548
Part III Line 1w
(
)
(
)
1549
Part III Line 1w
(
)
(
)
1550
Part III Line 1w
(
)
(
)
1551
Part III Line 1w
(
)
(
)
1552
Part III Line 1w
(
)
(
)
1553
Part III Line 1w
(
)
(
)
1554
Part III Line 1w
(
)
(
)
1555
Part III Line 1w
(
)
(
)
1556
Part III Line 1w
(
)
(
)
1557
Part III Line 1w
(
)
(
)
1558
Part III Line 1w
(
)
(
)
1559
Part III Line 1w
(
)
(
)
1560
Part III Line 1w
(
)
(
)
1561
Part III Line 1w
(
)
(
)
1562
Part III Line 1w
(
)
(
)
1563
Part III Line 1w
(
)
(
)
1564
Part III Line 1w
(
)
(
)
1565
Part III Line 1w
(
)
(
)
1566
Part III Line 1w
(
)
(
)
1567
Part III Line 1w
(
)
(
)
1568
Part III Line 1w
(
)
(
)
1569
Part III Line 1w
(
)
(
)
1570
Part III Line 1w
(
)
(
)
1571
Part III Line 1w
(
)
(
)
1572
Part III Line 1w
(
)
(
)
1573
Part III Line 1w
(
)
(
)
1574
Part III Line 1w
(
)
(
)
1575
Part III Line 1w
(
)
(
)
1576
Part III Line 1w
(
)
(
)
1577
Part III Line 1w
(
)
(
)
1578
Part III Line 1w
(
)
(
)
1579
Part III Line 1w
(
)
(
)
1580
Part III Line 1w
(
)
(
)
1581
Part III Line 1w
(
)
(
)
1582
Part III Line 1w
(
)
(
)
1583
Part III Line 1w
(
)
(
)
1584
Part III Line 1w
(
)
(
)
1585
Part III Line 1w
(
)
(
)
1586
Part III Line 1w
(
)
(
)
1587
Part III Line 1w
(
)
(
)
1588
Part III Line 1w
(
)
(
)
1589
Part III Line 1w
(
)
(
)
1590
Part III Line 1w
(
)
(
)
1591
Part III Line 1w
(
)
(
)
1592
Part III Line 1w
(
)
(
)
1593
Part III Line 1w
(
)
(
)
1594
Part III Line 1w
(
)
(
)
1595
Part III Line 1w
(
)
(
)
1596
Part III Line 1w
(
)
(
)
1597
Part III Line 1w
(
)
(
)
1598
Part III Line 1w
(
)
(
)
1599
Part III Line 1w
(
)
(
)
1600
Part III Line 1w
(
)
(
)
1601
Part III Line 1w
(
)
(
)
1602
Part III Line 1w
(
)
(
)
1603
Part III Line 1w
(
)
(
)
1604
Part III Line 1w
(
)
(
)
1605
Part III Line 1w
(
)
(
)
1606
Part III Line 1w
(
)
(
)
1607
Part III Line 1x
(
)
(
)
1608
Part III Line 1x
(
)
(
)
1609
Part III Line 1x
(
)
(
)
1610
Part III Line 1x
(
)
(
)
1611
Part III Line 1x
(
)
(
)
1612
Part III Line 1x
(
)
(
)
1613
Part III Line 1x
(
)
(
)
1614
Part III Line 1x
(
)
(
)
1615
Part III Line 1x
(
)
(
)
1616
Part III Line 1x
(
)
(
)
1617
Part III Line 1x
(
)
(
)
1618
Part III Line 1x
(
)
(
)
1619
Part III Line 1x
(
)
(
)
1620
Part III Line 1x
(
)
(
)
1621
Part III Line 1x
(
)
(
)
1622
Part III Line 1x
(
)
(
)
1623
Part III Line 1x
(
)
(
)
1624
Part III Line 1x
(
)
(
)
1625
Part III Line 1x
(
)
(
)
1626
Part III Line 1x
(
)
(
)
1627
Part III Line 1x
(
)
(
)
1628
Part III Line 1x
(
)
(
)
1629
Part III Line 1x
(
)
(
)
1630
Part III Line 1x
(
)
(
)
1631
Part III Line 1x
(
)
(
)
1632
Part III Line 1x
(
)
(
)
1633
Part III Line 1x
(
)
(
)
1634
Part III Line 1x
(
)
(
)
1635
Part III Line 1x
(
)
(
)
1636
Part III Line 1x
(
)
(
)
1637
Part III Line 1x
(
)
(
)
1638
Part III Line 1x
(
)
(
)
1639
Part III Line 1x
(
)
(
)
1640
Part III Line 1x
(
)
(
)
1641
Part III Line 1x
(
)
(
)
1642
Part III Line 1x
(
)
(
)
1643
Part III Line 1x
(
)
(
)
1644
Part III Line 1x
(
)
(
)
1645
Part III Line 1x
(
)
(
)
1646
Part III Line 1x
(
)
(
)
1647
Part III Line 1x
(
)
(
)
1648
Part III Line 1x
(
)
(
)
1649
Part III Line 1x
(
)
(
)
1650
Part III Line 1x
(
)
(
)
1651
Part III Line 1x
(
)
(
)
1652
Part III Line 1x
(
)
(
)
1653
Part III Line 1x
(
)
(
)
1654
Part III Line 1x
(
)
(
)
1655
Part III Line 1x
(
)
(
)
1656
Part III Line 1x
(
)
(
)
1657
Part III Line 1x
(
)
(
)
1658
Part III Line 1x
(
)
(
)
1659
Part III Line 1x
(
)
(
)
1660
Part III Line 1x
(
)
(
)
1661
Part III Line 1x
(
)
(
)
1662
Part III Line 1x
(
)
(
)
1663
Part III Line 1x
(
)
(
)
1664
Part III Line 1x
(
)
(
)
1665
Part III Line 1x
(
)
(
)
1666
Part III Line 1x
(
)
(
)
1667
Part III Line 1x
(
)
(
)
1668
Part III Line 1x
(
)
(
)
1669
Part III Line 1x
(
)
(
)
1670
Part III Line 1x
(
)
(
)
1671
Part III Line 1x
(
)
(
)
1672
Part III Line 1x
(
)
(
)
1673
Part III Line 1x
(
)
(
)
1674
Part III Line 1x
(
)
(
)
1675
Part III Line 1x
(
)
(
)
1676
Part III Line 1x
(
)
(
)
1677
Part III Line 1x
(
)
(
)
1678
Part III Line 1x
(
)
(
)
1679
Part III Line 1x
(
)
(
)
1680
Part III Line 1y
(
)
(
)
1681
Part III Line 1y
(
)
(
)
1682
Part III Line 1y
(
)
(
)
1683
Part III Line 1y
(
)
(
)
1684
Part III Line 1y
(
)
(
)
1685
Part III Line 1y
(
)
(
)
1686
Part III Line 1y
(
)
(
)
1687
Part III Line 1y
(
)
(
)
1688
Part III Line 1y
(
)
(
)
1689
Part III Line 1y
(
)
(
)
1690
Part III Line 1y
(
)
(
)
1691
Part III Line 1y
(
)
(
)
1692
Part III Line 1y
(
)
(
)
1693
Part III Line 1y
(
)
(
)
1694
Part III Line 1y
(
)
(
)
1695
Part III Line 1y
(
)
(
)
1696
Part III Line 1y
(
)
(
)
1697
Part III Line 1y
(
)
(
)
1698
Part III Line 1y
(
)
(
)
1699
Part III Line 1y
(
)
(
)
1700
Part III Line 1y
(
)
(
)
1701
Part III Line 1y
(
)
(
)
1702
Part III Line 1y
(
)
(
)
1703
Part III Line 1y
(
)
(
)
1704
Part III Line 1y
(
)
(
)
1705
Part III Line 1y
(
)
(
)
1706
Part III Line 1y
(
)
(
)
1707
Part III Line 1y
(
)
(
)
1708
Part III Line 1y
(
)
(
)
1709
Part III Line 1y
(
)
(
)
1710
Part III Line 1y
(
)
(
)
1711
Part III Line 1y
(
)
(
)
1712
Part III Line 1y
(
)
(
)
1713
Part III Line 1y
(
)
(
)
1714
Part III Line 1y
(
)
(
)
1715
Part III Line 1y
(
)
(
)
1716
Part III Line 1y
(
)
(
)
1717
Part III Line 1y
(
)
(
)
1718
Part III Line 1y
(
)
(
)
1719
Part III Line 1y
(
)
(
)
1720
Part III Line 1y
(
)
(
)
1721
Part III Line 1y
(
)
(
)
1722
Part III Line 1y
(
)
(
)
1723
Part III Line 1y
(
)
(
)
1724
Part III Line 1y
(
)
(
)
1725
Part III Line 1y
(
)
(
)
1726
Part III Line 1y
(
)
(
)
1727
Part III Line 1y
(
)
(
)
1728
Part III Line 1y
(
)
(
)
1729
Part III Line 1y
(
)
(
)
1730
Part III Line 1y
(
)
(
)
1731
Part III Line 1y
(
)
(
)
1732
Part III Line 1y
(
)
(
)
1733
Part III Line 1y
(
)
(
)
1734
Part III Line 1y
(
)
(
)
1735
Part III Line 1y
(
)
(
)
1736
Part III Line 1y
(
)
(
)
1737
Part III Line 1y
(
)
(
)
1738
Part III Line 1y
(
)
(
)
1739
Part III Line 1y
(
)
(
)
1740
Part III Line 1y
(
)
(
)
1741
Part III Line 1y
(
)
(
)
1742
Part III Line 1y
(
)
(
)
1743
Part III Line 1y
(
)
(
)
1744
Part III Line 1y
(
)
(
)
1745
Part III Line 1y
(
)
(
)
1746
Part III Line 1y
(
)
(
)
1747
Part III Line 1y
(
)
(
)
1748
Part III Line 1y
(
)
(
)
1749
Part III Line 1y
(
)
(
)
1750
Part III Line 1y
(
)
(
)
1751
Part III Line 1y
(
)
(
)
1752
Part III Line 1y
(
)
(
)
1753
Part III Line 1aa
(
)
(
)
1754
Part III Line 1aa
(
)
(
)
1755
Part III Line 1aa
(
)
(
)
1756
Part III Line 1aa
(
)
(
)
1757
Part III Line 1aa
(
)
(
)
1758
Part III Line 1aa
(
)
(
)
1759
Part III Line 1aa
(
)
(
)
1760
Part III Line 1aa
(
)
(
)
1761
Part III Line 1aa
(
)
(
)
1762
Part III Line 1aa
(
)
(
)
1763
Part III Line 1aa
(
)
(
)
1764
Part III Line 1aa
(
)
(
)
1765
Part III Line 1aa
(
)
(
)
1766
Part III Line 1aa
(
)
(
)
1767
Part III Line 1aa
(
)
(
)
1768
Part III Line 1aa
(
)
(
)
1769
Part III Line 1aa
(
)
(
)
1770
Part III Line 1aa
(
)
(
)
1771
Part III Line 1aa
(
)
(
)
1772
Part III Line 1aa
(
)
(
)
1773
Part III Line 1aa
(
)
(
)
1774
Part III Line 1aa
(
)
(
)
1775
Part III Line 1aa
(
)
(
)
1776
Part III Line 1aa
(
)
(
)
1777
Part III Line 1aa
(
)
(
)
1778
Part III Line 1aa
(
)
(
)
1779
Part III Line 1aa
(
)
(
)
1780
Part III Line 1aa
(
)
(
)
1781
Part III Line 1aa
(
)
(
)
1782
Part III Line 1aa
(
)
(
)
1783
Part III Line 1aa
(
)
(
)
1784
Part III Line 1aa
(
)
(
)
1785
Part III Line 1aa
(
)
(
)
1786
Part III Line 1aa
PF001241038T
(
)
7,500
(
)
1787
Part III Line 1aa
PF002241038T
(
)
3,189
(
)
1788
Part III Line 1aa
PF003241038T
(
)
3,189
(
)
1789
Part III Line 1aa
PF004241038T
(
)
7,500
(
)
1790
Part III Line 1aa
PF005241038T
(
)
3,947
(
)
1791
Part III Line 1aa
PF006241038T
(
)
3,189
(
)
1792
Part III Line 1aa
PF007241038T
(
)
3,189
(
)
1793
Part III Line 1aa
PF008241038T
(
)
7,500
(
)
1794
Part III Line 1aa
PF009241038T
(
)
3,290
(
)
1795
Part III Line 1aa
(
)
(
)
1796
Part III Line 1aa
(
)
(
)
1797
Part III Line 1aa
(
)
(
)
1798
Part III Line 1aa
(
)
(
)
1799
Part III Line 1aa
(
)
(
)
1800
Part III Line 1aa
(
)
(
)
1801
Part III Line 1aa
(
)
(
)
1802
Part III Line 1aa
(
)
(
)
1803
Part III Line 1aa
(
)
(
)
1804
Part III Line 1aa
(
)
(
)
1805
Part III Line 1aa
(
)
(
)
1806
Part III Line 1aa
(
)
(
)
1807
Part III Line 1aa
(
)
(
)
1808
Part III Line 1aa
(
)
(
)
1809
Part III Line 1aa
(
)
(
)
1810
Part III Line 1aa
(
)
(
)
1811
Part III Line 1aa
(
)
(
)
1812
Part III Line 1aa
(
)
(
)
1813
Part III Line 1aa
(
)
(
)
1814
Part III Line 1aa
(
)
(
)
1815
Part III Line 1aa
(
)
(
)
1816
Part III Line 1aa
(
)
(
)
1817
Part III Line 1aa
(
)
(
)
1818
Part III Line 1aa
(
)
(
)
1819
Part III Line 1aa
(
)
(
)
1820
Part III Line 1aa
(
)
(
)
1821
Part III Line 1aa
(
)
(
)
1822
Part III Line 1aa
(
)
(
)
1823
Part III Line 1aa
(
)
(
)
1824
Part III Line 1aa
(
)
(
)
1825
Part III Line 1aa
(
)
(
)
1826
Part III Line 1bb
(
)
(
)
1827
Part III Line 1bb
(
)
(
)
1828
Part III Line 1bb
(
)
(
)
1829
Part III Line 1bb
(
)
(
)
1830
Part III Line 1bb
(
)
(
)
1831
Part III Line 1bb
(
)
(
)
1832
Part III Line 1bb
(
)
(
)
1833
Part III Line 1bb
(
)
(
)
1834
Part III Line 1bb
(
)
(
)
1835
Part III Line 1bb
(
)
(
)
1836
Part III Line 1bb
(
)
(
)
1837
Part III Line 1bb
(
)
(
)
1838
Part III Line 1bb
(
)
(
)
1839
Part III Line 1bb
(
)
(
)
1840
Part III Line 1bb
(
)
(
)
1841
Part III Line 1bb
(
)
(
)
1842
Part III Line 1bb
(
)
(
)
1843
Part III Line 1bb
(
)
(
)
1844
Part III Line 1bb
(
)
(
)
1845
Part III Line 1bb
(
)
(
)
1846
Part III Line 1bb
(
)
(
)
1847
Part III Line 1bb
(
)
(
)
1848
Part III Line 1bb
(
)
(
)
1849
Part III Line 1bb
(
)
(
)
1850
Part III Line 1bb
(
)
(
)
1851
Part III Line 1bb
(
)
(
)
1852
Part III Line 1bb
83-2091968
(
)
27,528
(
)
1853
Part III Line 1bb
82-4533588
(
)
86,208
(
)
1854
Part III Line 1bb
61-1739434
(
)
9,664
(
)
1855
Part III Line 1bb
82-2313146
(
)
3,975
(
)
1856
Part III Line 1bb
84-2156939
(
)
34,916
(
)
1857
Part III Line 1bb
27-2209764
(
)
8,156
(
)
1858
Part III Line 1bb
(
)
(
)
1859
Part III Line 1bb
(
)
(
)
1860
Part III Line 1bb
(
)
(
)
1861
Part III Line 1bb
(
)
(
)
1862
Part III Line 1bb
(
)
(
)
1863
Part III Line 1bb
(
)
(
)
1864
Part III Line 1bb
(
)
(
)
1865
Part III Line 1bb
(
)
(
)
1866
Part III Line 1bb
(
)
(
)
1867
Part III Line 1bb
(
)
(
)
1868
Part III Line 1bb
(
)
(
)
1869
Part III Line 1bb
(
)
(
)
1870
Part III Line 1bb
(
)
(
)
1871
Part III Line 1bb
(
)
(
)
1872
Part III Line 1bb
(
)
(
)
1873
Part III Line 1bb
(
)
(
)
1874
Part III Line 1bb
(
)
(
)
1875
Part III Line 1bb
(
)
(
)
1876
Part III Line 1bb
(
)
(
)
1877
Part III Line 1bb
(
)
(
)
1878
Part III Line 1bb
(
)
(
)
1879
Part III Line 1bb
(
)
(
)
1880
Part III Line 1bb
(
)
(
)
1881
Part III Line 1bb
(
)
(
)
1882
Part III Line 1bb
(
)
(
)
1883
Part III Line 1bb
(
)
(
)
1884
Part III Line 1bb
(
)
(
)
1885
Part III Line 1bb
(
)
(
)
1886
Part III Line 1bb
(
)
(
)
1887
Part III Line 1bb
(
)
(
)
1888
Part III Line 1bb
(
)
(
)
1889
Part III Line 1bb
(
)
(
)
1890
Part III Line 1bb
(
)
(
)
1891
Part III Line 1bb
(
)
(
)
1892
Part III Line 1bb
(
)
(
)
1893
Part III Line 1bb
(
)
(
)
1894
Part III Line 1bb
(
)
(
)
1895
Part III Line 1bb
(
)
(
)
1896
Part III Line 1bb
(
)
(
)
1897
Part III Line 1bb
(
)
(
)
1898
Part III Line 1bb
(
)
(
)
1899
Part III Line 1cc
(
)
(
)
1900
Part III Line 1cc
(
)
(
)
1901
Part III Line 1cc
(
)
(
)
1902
Part III Line 1cc
(
)
(
)
1903
Part III Line 1cc
(
)
(
)
1904
Part III Line 1cc
(
)
(
)
1905
Part III Line 1cc
(
)
(
)
1906
Part III Line 1cc
(
)
(
)
1907
Part III Line 1cc
(
)
(
)
1908
Part III Line 1cc
(
)
(
)
1909
Part III Line 1cc
(
)
(
)
1910
Part III Line 1cc
(
)
(
)
1911
Part III Line 1cc
(
)
(
)
1912
Part III Line 1cc
(
)
(
)
1913
Part III Line 1cc
(
)
(
)
1914
Part III Line 1cc
(
)
(
)
1915
Part III Line 1cc
(
)
(
)
1916
Part III Line 1cc
(
)
(
)
1917
Part III Line 1cc
(
)
(
)
1918
Part III Line 1cc
(
)
(
)
1919
Part III Line 1cc
(
)
(
)
1920
Part III Line 1cc
(
)
(
)
1921
Part III Line 1cc
(
)
(
)
1922
Part III Line 1cc
(
)
(
)
1923
Part III Line 1cc
(
)
(
)
1924
Part III Line 1cc
(
)
(
)
1925
Part III Line 1cc
(
)
(
)
1926
Part III Line 1cc
(
)
(
)
1927
Part III Line 1cc
(
)
(
)
1928
Part III Line 1cc
(
)
(
)
1929
Part III Line 1cc
(
)
(
)
1930
Part III Line 1cc
(
)
(
)
1931
Part III Line 1cc
(
)
(
)
1932
Part III Line 1cc
(
)
(
)
1933
Part III Line 1cc
(
)
(
)
1934
Part III Line 1cc
(
)
(
)
1935
Part III Line 1cc
(
)
(
)
1936
Part III Line 1cc
(
)
(
)
1937
Part III Line 1cc
(
)
(
)
1938
Part III Line 1cc
(
)
(
)
1939
Part III Line 1cc
(
)
(
)
1940
Part III Line 1cc
(
)
(
)
1941
Part III Line 1cc
(
)
(
)
1942
Part III Line 1cc
(
)
(
)
1943
Part III Line 1cc
(
)
(
)
1944
Part III Line 1cc
(
)
(
)
1945
Part III Line 1cc
(
)
(
)
1946
Part III Line 1cc
(
)
(
)
1947
Part III Line 1cc
(
)
(
)
1948
Part III Line 1cc
(
)
(
)
1949
Part III Line 1cc
(
)
(
)
1950
Part III Line 1cc
(
)
(
)
1951
Part III Line 1cc
(
)
(
)
1952
Part III Line 1cc
(
)
(
)
1953
Part III Line 1cc
(
)
(
)
1954
Part III Line 1cc
(
)
(
)
1955
Part III Line 1cc
(
)
(
)
1956
Part III Line 1cc
(
)
(
)
1957
Part III Line 1cc
(
)
(
)
1958
Part III Line 1cc
(
)
(
)
1959
Part III Line 1cc
(
)
(
)
1960
Part III Line 1cc
(
)
(
)
1961
Part III Line 1cc
(
)
(
)
1962
Part III Line 1cc
(
)
(
)
1963
Part III Line 1cc
(
)
(
)
1964
Part III Line 1cc
(
)
(
)
1965
Part III Line 1cc
(
)
(
)
1966
Part III Line 1cc
(
)
(
)
1967
Part III Line 1cc
(
)
(
)
1968
Part III Line 1cc
(
)
(
)
1969
Part III Line 1cc
(
)
(
)
1970
Part III Line 1cc
(
)
(
)
1971
Part III Line 1cc
(
)
(
)
1972
Part III Line 1dd
(
)
(
)
1973
Part III Line 1dd
(
)
(
)
1974
Part III Line 1dd
(
)
(
)
1975
Part III Line 1dd
(
)
(
)
1976
Part III Line 1dd
(
)
(
)
1977
Part III Line 1dd
(
)
(
)
1978
Part III Line 1dd
(
)
(
)
1979
Part III Line 1dd
(
)
(
)
1980
Part III Line 1dd
(
)
(
)
1981
Part III Line 1dd
(
)
(
)
1982
Part III Line 1dd
(
)
(
)
1983
Part III Line 1dd
(
)
(
)
1984
Part III Line 1dd
(
)
(
)
1985
Part III Line 1dd
(
)
(
)
1986
Part III Line 1dd
(
)
(
)
1987
Part III Line 1dd
(
)
(
)
1988
Part III Line 1dd
(
)
(
)
1989
Part III Line 1dd
(
)
(
)
1990
Part III Line 1dd
(
)
(
)
1991
Part III Line 1dd
(
)
(
)
1992
Part III Line 1dd
(
)
(
)
1993
Part III Line 1dd
(
)
(
)
1994
Part III Line 1dd
(
)
(
)
1995
Part III Line 1dd
(
)
(
)
1996
Part III Line 1dd
(
)
(
)
1997
Part III Line 1dd
(
)
(
)
1998
Part III Line 1dd
(
)
(
)
1999
Part III Line 1dd
(
)
(
)
2000
Part III Line 1dd
(
)
(
)
2001
Part III Line 1dd
(
)
(
)
2002
Part III Line 1dd
(
)
(
)
2003
Part III Line 1dd
(
)
(
)
2004
Part III Line 1dd
(
)
(
)
2005
Part III Line 1dd
(
)
(
)
2006
Part III Line 1dd
(
)
(
)
2007
Part III Line 1dd
(
)
(
)
2008
Part III Line 1dd
(
)
(
)
2009
Part III Line 1dd
(
)
(
)
2010
Part III Line 1dd
(
)
(
)
2011
Part III Line 1dd
(
)
(
)
2012
Part III Line 1dd
(
)
(
)
2013
Part III Line 1dd
(
)
(
)
2014
Part III Line 1dd
(
)
(
)
2015
Part III Line 1dd
(
)
(
)
2016
Part III Line 1dd
(
)
(
)
2017
Part III Line 1dd
(
)
(
)
2018
Part III Line 1dd
(
)
(
)
2019
Part III Line 1dd
(
)
(
)
2020
Part III Line 1dd
(
)
(
)
2021
Part III Line 1dd
(
)
(
)
2022
Part III Line 1dd
(
)
(
)
2023
Part III Line 1dd
(
)
(
)
2024
Part III Line 1dd
(
)
(
)
2025
Part III Line 1dd
(
)
(
)
2026
Part III Line 1dd
(
)
(
)
2027
Part III Line 1dd
(
)
(
)
2028
Part III Line 1dd
(
)
(
)
2029
Part III Line 1dd
(
)
(
)
2030
Part III Line 1dd
(
)
(
)
2031
Part III Line 1dd
(
)
(
)
2032
Part III Line 1dd
(
)
(
)
2033
Part III Line 1dd
(
)
(
)
2034
Part III Line 1dd
(
)
(
)
2035
Part III Line 1dd
(
)
(
)
2036
Part III Line 1dd
(
)
(
)
2037
Part III Line 1dd
(
)
(
)
2038
Part III Line 1dd
(
)
(
)
2039
Part III Line 1dd
(
)
(
)
2040
Part III Line 1dd
(
)
(
)
2041
Part III Line 1dd
(
)
(
)
2042
Part III Line 1dd
(
)
(
)
2043
Part III Line 1dd
(
)
(
)
2044
Part III Line 1dd
(
)
(
)
2045
Part III Line 1ee
(
)
(
)
2046
Part III Line 1ee
(
)
(
)
2047
Part III Line 1ee
(
)
(
)
2048
Part III Line 1ee
(
)
(
)
2049
Part III Line 1ee
(
)
(
)
2050
Part III Line 1ee
(
)
(
)
2051
Part III Line 1ee
(
)
(
)
2052
Part III Line 1ee
(
)
(
)
2053
Part III Line 1ee
(
)
(
)
2054
Part III Line 1ee
(
)
(
)
2055
Part III Line 1ee
(
)
(
)
2056
Part III Line 1ee
(
)
(
)
2057
Part III Line 1ee
(
)
(
)
2058
Part III Line 1ee
(
)
(
)
2059
Part III Line 1ee
(
)
(
)
2060
Part III Line 1ee
(
)
(
)
2061
Part III Line 1ee
(
)
(
)
2062
Part III Line 1ee
(
)
(
)
2063
Part III Line 1ee
(
)
(
)
2064
Part III Line 1ee
(
)
(
)
2065
Part III Line 1ee
(
)
(
)
2066
Part III Line 1ee
(
)
(
)
2067
Part III Line 1ee
(
)
(
)
2068
Part III Line 1ee
(
)
(
)
2069
Part III Line 1ee
(
)
(
)
2070
Part III Line 1ee
(
)
(
)
2071
Part III Line 1ee
(
)
(
)
2072
Part III Line 1ee
(
)
(
)
2073
Part III Line 1ee
(
)
(
)
2074
Part III Line 1ee
(
)
(
)
2075
Part III Line 1ee
(
)
(
)
2076
Part III Line 1ee
(
)
(
)
2077
Part III Line 1ee
(
)
(
)
2078
Part III Line 1ee
(
)
(
)
2079
Part III Line 1ee
(
)
(
)
2080
Part III Line 1ee
(
)
(
)
2081
Part III Line 1ee
(
)
(
)
2082
Part III Line 1ee
(
)
(
)
2083
Part III Line 1ee
(
)
(
)
2084
Part III Line 1ee
(
)
(
)
2085
Part III Line 1ee
(
)
(
)
2086
Part III Line 1ee
(
)
(
)
2087
Part III Line 1ee
(
)
(
)
2088
Part III Line 1ee
(
)
(
)
2089
Part III Line 1ee
(
)
(
)
2090
Part III Line 1ee
(
)
(
)
2091
Part III Line 1ee
(
)
(
)
2092
Part III Line 1ee
(
)
(
)
2093
Part III Line 1ee
(
)
(
)
2094
Part III Line 1ee
(
)
(
)
2095
Part III Line 1ee
(
)
(
)
2096
Part III Line 1ee
(
)
(
)
2097
Part III Line 1ee
(
)
(
)
2098
Part III Line 1ee
(
)
(
)
2099
Part III Line 1ee
(
)
(
)
2100
Part III Line 1ee
(
)
(
)
2101
Part III Line 1ee
(
)
(
)
2102
Part III Line 1ee
(
)
(
)
2103
Part III Line 1ee
(
)
(
)
2104
Part III Line 1ee
(
)
(
)
2105
Part III Line 1ee
(
)
(
)
2106
Part III Line 1ee
(
)
(
)
2107
Part III Line 1ee
(
)
(
)
2108
Part III Line 1ee
(
)
(
)
2109
Part III Line 1ee
(
)
(
)
2110
Part III Line 1ee
(
)
(
)
2111
Part III Line 1ee
(
)
(
)
2112
Part III Line 1ee
(
)
(
)
2113
Part III Line 1ee
(
)
(
)
2114
Part III Line 1ee
(
)
(
)
2115
Part III Line 1ee
(
)
(
)
2116
Part III Line 1ee
(
)
(
)
2117
Part III Line 1ee
(
)
(
)
2118
Part III Line 1ff
(
)
(
)
2119
Part III Line 1ff
(
)
(
)
2120
Part III Line 1ff
(
)
(
)
2121
Part III Line 1ff
(
)
(
)
2122
Part III Line 1ff
(
)
(
)
2123
Part III Line 1ff
(
)
(
)
2124
Part III Line 1ff
(
)
(
)
2125
Part III Line 1ff
(
)
(
)
2126
Part III Line 1ff
(
)
(
)
2127
Part III Line 1ff
(
)
(
)
2128
Part III Line 1ff
(
)
(
)
2129
Part III Line 1ff
(
)
(
)
2130
Part III Line 1ff
(
)
(
)
2131
Part III Line 1ff
(
)
(
)
2132
Part III Line 1ff
(
)
(
)
2133
Part III Line 1ff
(
)
(
)
2134
Part III Line 1ff
(
)
(
)
2135
Part III Line 1ff
(
)
(
)
2136
Part III Line 1ff
(
)
(
)
2137
Part III Line 1ff
(
)
(
)
2138
Part III Line 1ff
(
)
(
)
2139
Part III Line 1ff
(
)
(
)
2140
Part III Line 1ff
(
)
(
)
2141
Part III Line 1ff
(
)
(
)
2142
Part III Line 1ff
(
)
(
)
2143
Part III Line 1ff
(
)
(
)
2144
Part III Line 1ff
(
)
(
)
2145
Part III Line 1ff
(
)
(
)
2146
Part III Line 1ff
(
)
(
)
2147
Part III Line 1ff
(
)
(
)
2148
Part III Line 1ff
(
)
(
)
2149
Part III Line 1ff
(
)
(
)
2150
Part III Line 1ff
(
)
(
)
2151
Part III Line 1ff
(
)
(
)
2152
Part III Line 1ff
(
)
(
)
2153
Part III Line 1ff
(
)
(
)
2154
Part III Line 1ff
(
)
(
)
2155
Part III Line 1ff
(
)
(
)
2156
Part III Line 1ff
(
)
(
)
2157
Part III Line 1ff
(
)
(
)
2158
Part III Line 1ff
(
)
(
)
2159
Part III Line 1ff
(
)
(
)
2160
Part III Line 1ff
(
)
(
)
2161
Part III Line 1ff
(
)
(
)
2162
Part III Line 1ff
(
)
(
)
2163
Part III Line 1ff
(
)
(
)
2164
Part III Line 1ff
(
)
(
)
2165
Part III Line 1ff
(
)
(
)
2166
Part III Line 1ff
(
)
(
)
2167
Part III Line 1ff
(
)
(
)
2168
Part III Line 1ff
(
)
(
)
2169
Part III Line 1ff
(
)
(
)
2170
Part III Line 1ff
(
)
(
)
2171
Part III Line 1ff
(
)
(
)
2172
Part III Line 1ff
(
)
(
)
2173
Part III Line 1ff
(
)
(
)
2174
Part III Line 1ff
(
)
(
)
2175
Part III Line 1ff
(
)
(
)
2176
Part III Line 1ff
(
)
(
)
2177
Part III Line 1ff
(
)
(
)
2178
Part III Line 1ff
(
)
(
)
2179
Part III Line 1ff
(
)
(
)
2180
Part III Line 1ff
(
)
(
)
2181
Part III Line 1ff
(
)
(
)
2182
Part III Line 1ff
(
)
(
)
2183
Part III Line 1ff
(
)
(
)
2184
Part III Line 1ff
(
)
(
)
2185
Part III Line 1ff
(
)
(
)
2186
Part III Line 1ff
(
)
(
)
2187
Part III Line 1ff
(
)
(
)
2188
Part III Line 1ff
(
)
(
)
2189
Part III Line 1ff
(
)
(
)
2190
Part III Line 1ff
(
)
(
)
2191
Part III Line 1gg
(
)
(
)
2192
Part III Line 1gg
(
)
(
)
2193
Part III Line 1gg
(
)
(
)
2194
Part III Line 1gg
(
)
(
)
2195
Part III Line 1gg
(
)
(
)
2196
Part III Line 1gg
(
)
(
)
2197
Part III Line 1gg
(
)
(
)
2198
Part III Line 1gg
(
)
(
)
2199
Part III Line 1gg
(
)
(
)
2200
Part III Line 1gg
(
)
(
)
2201
Part III Line 1gg
(
)
(
)
2202
Part III Line 1gg
(
)
(
)
2203
Part III Line 1gg
(
)
(
)
2204
Part III Line 1gg
(
)
(
)
2205
Part III Line 1gg
(
)
(
)
2206
Part III Line 1gg
(
)
(
)
2207
Part III Line 1gg
(
)
(
)
2208
Part III Line 1gg
(
)
(
)
2209
Part III Line 1gg
(
)
(
)
2210
Part III Line 1gg
(
)
(
)
2211
Part III Line 1gg
(
)
(
)
2212
Part III Line 1gg
(
)
(
)
2213
Part III Line 1gg
(
)
(
)
2214
Part III Line 1gg
(
)
(
)
2215
Part III Line 1gg
(
)
(
)
2216
Part III Line 1gg
(
)
(
)
2217
Part III Line 1gg
(
)
(
)
2218
Part III Line 1gg
(
)
(
)
2219
Part III Line 1gg
(
)
(
)
2220
Part III Line 1gg
(
)
(
)
2221
Part III Line 1gg
(
)
(
)
2222
Part III Line 1gg
(
)
(
)
2223
Part III Line 1gg
(
)
(
)
2224
Part III Line 1gg
(
)
(
)
2225
Part III Line 1gg
(
)
(
)
2226
Part III Line 1gg
(
)
(
)
2227
Part III Line 1gg
(
)
(
)
2228
Part III Line 1gg
(
)
(
)
2229
Part III Line 1gg
(
)
(
)
2230
Part III Line 1gg
(
)
(
)
2231
Part III Line 1gg
(
)
(
)
2232
Part III Line 1gg
(
)
(
)
2233
Part III Line 1gg
(
)
(
)
2234
Part III Line 1gg
(
)
(
)
2235
Part III Line 1gg
(
)
(
)
2236
Part III Line 1gg
(
)
(
)
2237
Part III Line 1gg
(
)
(
)
2238
Part III Line 1gg
(
)
(
)
2239
Part III Line 1gg
(
)
(
)
2240
Part III Line 1gg
(
)
(
)
2241
Part III Line 1gg
(
)
(
)
2242
Part III Line 1gg
(
)
(
)
2243
Part III Line 1gg
(
)
(
)
2244
Part III Line 1gg
(
)
(
)
2245
Part III Line 1gg
(
)
(
)
2246
Part III Line 1gg
(
)
(
)
2247
Part III Line 1gg
(
)
(
)
2248
Part III Line 1gg
(
)
(
)
2249
Part III Line 1gg
(
)
(
)
2250
Part III Line 1gg
(
)
(
)
2251
Part III Line 1gg
(
)
(
)
2252
Part III Line 1gg
(
)
(
)
2253
Part III Line 1gg
(
)
(
)
2254
Part III Line 1gg
(
)
(
)
2255
Part III Line 1gg
(
)
(
)
2256
Part III Line 1gg
(
)
(
)
2257
Part III Line 1gg
(
)
(
)
2258
Part III Line 1gg
(
)
(
)
2259
Part III Line 1gg
(
)
(
)
2260
Part III Line 1gg
(
)
(
)
2261
Part III Line 1gg
(
)
(
)
2262
Part III Line 1gg
(
)
(
)
2263
Part III Line 1gg
(
)
(
)
2264
Part III Line 1zz
(
)
(
)
2265
Part III Line 1zz
(
)
(
)
2266
Part III Line 1zz
(
)
(
)
2267
Part III Line 1zz
(
)
(
)
2268
Part III Line 1zz
(
)
(
)
2269
Part III Line 1zz
(
)
(
)
2270
Part III Line 1zz
(
)
(
)
2271
Part III Line 1zz
(
)
(
)
2272
Part III Line 1zz
(
)
(
)
2273
Part III Line 1zz
(
)
(
)
2274
Part III Line 1zz
(
)
(
)
2275
Part III Line 1zz
(
)
(
)
2276
Part III Line 1zz
(
)
(
)
2277
Part III Line 1zz
(
)
(
)
2278
Part III Line 1zz
(
)
(
)
2279
Part III Line 1zz
(
)
(
)
2280
Part III Line 1zz
(
)
(
)
2281
Part III Line 1zz
(
)
(
)
2282
Part III Line 1zz
(
)
(
)
2283
Part III Line 1zz
(
)
(
)
2284
Part III Line 1zz
(
)
(
)
2285
Part III Line 1zz
(
)
(
)
2286
Part III Line 1zz
(
)
(
)
2287
Part III Line 1zz
(
)
(
)
2288
Part III Line 1zz
(
)
(
)
2289
Part III Line 1zz
(
)
(
)
2290
Part III Line 1zz
(
)
(
)
2291
Part III Line 1zz
(
)
(
)
2292
Part III Line 1zz
(
)
(
)
2293
Part III Line 1zz
(
)
(
)
2294
Part III Line 1zz
(
)
(
)
2295
Part III Line 1zz
(
)
(
)
2296
Part III Line 1zz
(
)
(
)
2297
Part III Line 1zz
(
)
(
)
2298
Part III Line 1zz
(
)
(
)
2299
Part III Line 1zz
(
)
(
)
2300
Part III Line 1zz
(
)
(
)
2301
Part III Line 1zz
(
)
(
)
2302
Part III Line 1zz
(
)
(
)
2303
Part III Line 1zz
(
)
(
)
2304
Part III Line 1zz
(
)
(
)
2305
Part III Line 1zz
(
)
(
)
2306
Part III Line 1zz
(
)
(
)
2307
Part III Line 1zz
(
)
(
)
2308
Part III Line 1zz
(
)
(
)
2309
Part III Line 1zz
(
)
(
)
2310
Part III Line 1zz
(
)
(
)
2311
Part III Line 1zz
(
)
(
)
2312
Part III Line 1zz
(
)
(
)
2313
Part III Line 1zz
(
)
(
)
2314
Part III Line 1zz
(
)
(
)
2315
Part III Line 1zz
(
)
(
)
2316
Part III Line 1zz
(
)
(
)
2317
Part III Line 1zz
(
)
(
)
2318
Part III Line 1zz
(
)
(
)
2319
Part III Line 1zz
(
)
(
)
2320
Part III Line 1zz
(
)
(
)
2321
Part III Line 1zz
(
)
(
)
2322
Part III Line 1zz
(
)
(
)
2323
Part III Line 1zz
(
)
(
)
2324
Part III Line 1zz
(
)
(
)
2325
Part III Line 1zz
(
)
(
)
2326
Part III Line 1zz
(
)
(
)
2327
Part III Line 1zz
(
)
(
)
2328
Part III Line 1zz
(
)
(
)
2329
Part III Line 1zz
(
)
(
)
2330
Part III Line 1zz
(
)
(
)
2331
Part III Line 1zz
(
)
(
)
2332
Part III Line 1zz
(
)
(
)
2333
Part III Line 1zz
(
)
(
)
2334
Part III Line 1zz
(
)
(
)
2335
Part III Line 1zz
(
)
(
)
2336
Part III Line 1zz
(
)
(
)
2337
Part III Line 2
0
(
)
0
40,686
(
)
2338
Part III Line 2
0
(
)
0
15,731
(
)
2339
Part III Line 2
0
(
)
0
122,631
(
)
2340
Part III Line 2
0
(
)
0
1,201
(
)
2341
Part III Line 2
0
(
)
0
5,762
(
)
2342
Part III Line 2
0
(
)
0
12,871
(
)
2343
Part III Line 2
0
(
)
0
1,667
(
)
2344
Part III Line 2
0
(
)
0
20,620
(
)
2345
Part III Line 2
0
(
)
0
32
(
)
2346
Part III Line 2
0
(
)
0
16,086
(
)
2347
Part III Line 2
0
(
)
0
442
(
)
2348
Part III Line 2
0
(
)
0
15,481
(
)
2349
Part III Line 2
0
(
)
0
1,744
(
)
2350
Part III Line 2
0
(
)
0
3,403
(
)
2351
Part III Line 2
0
(
)
0
3,538
(
)
2352
Part III Line 2
0
(
)
0
1,856
(
)
2353
Part III Line 2
0
(
)
0
40
(
)
2354
Part III Line 2
0
(
)
0
74
(
)
2355
Part III Line 2
0
(
)
0
4,383
(
)
2356
Part III Line 2
0
(
)
0
22
(
)
2357
Part III Line 2
0
(
)
0
479
(
)
2358
Part III Line 2
0
(
)
0
1,215
(
)
2359
Part III Line 2
0
(
)
0
0
(
)
2360
Part III Line 2
0
(
)
0
0
(
)
2361
Part III Line 2
0
(
)
0
0
(
)
2362
Part III Line 2
0
(
)
0
0
(
)
2363
Part III Line 2
0
(
)
0
27,528
(
)
2364
Part III Line 2
0
(
)
0
86,208
(
)
2365
Part III Line 2
0
(
)
0
9,664
(
)
2366
Part III Line 2
0
(
)
0
3,975
(
)
2367
Part III Line 2
0
(
)
0
34,916
(
)
2368
Part III Line 2
0
(
)
0
8,156
(
)
2369
Part III Line 2
0
(
)
0
0
(
)
2370
Part III Line 2
0
(
)
0
7,500
(
)
2371
Part III Line 2
0
(
)
0
3,189
(
)
2372
Part III Line 2
0
(
)
0
3,189
(
)
2373
Part III Line 2
0
(
)
0
7,500
(
)
2374
Part III Line 2
0
(
)
0
3,947
(
)
2375
Part III Line 2
0
(
)
0
3,189
(
)
2376
Part III Line 2
0
(
)
0
3,189
(
)
2377
Part III Line 2
0
(
)
0
7,500
(
)
2378
Part III Line 2
0
(
)
0
3,290
(
)
2379
Part III Line 2
0
(
)
0
679
(
)
2380
Part III Line 2
0
(
)
0
679
(
)
2381
Part III Line 2
0
(
)
0
679
(
)
2382
Part III Line 2
0
(
)
0
679
(
)
2383
Part III Line 2
0
(
)
0
679
(
)
2384
Part III Line 2
0
(
)
0
679
(
)
2385
Part III Line 2
0
(
)
0
744
(
)
2386
Part III Line 2
0
(
)
0
744
(
)
2387
Part III Line 2
0
(
)
0
744
(
)
2388
Part III Line 2
0
(
)
0
744
(
)
2389
Part III Line 2
0
(
)
0
744
(
)
2390
Part III Line 2
0
(
)
0
744
(
)
2391
Part III Line 2
0
(
)
0
744
(
)
2392
Part III Line 2
0
(
)
0
744
(
)
2393
Part III Line 2
0
(
)
0
744
(
)
2394
Part III Line 2
0
(
)
0
744
(
)
2395
Part III Line 2
0
(
)
0
744
(
)
2396
Part III Line 2
0
(
)
0
744
(
)
2397
Part III Line 2
0
(
)
0
744
(
)
2398
Part III Line 2
0
(
)
0
744
(
)
2399
Part III Line 2
0
(
)
0
744
(
)
2400
Part III Line 2
0
(
)
0
744
(
)
2401
Part III Line 2
0
(
)
0
744
(
)
2402
Part III Line 2
0
(
)
0
744
(
)
2403
Part III Line 2
0
(
)
0
744
(
)
2404
Part III Line 2
0
(
)
0
744
(
)
2405
Part III Line 2
0
(
)
0
0
(
)
2406
Part III Line 2
0
(
)
0
42,565
(
)
2407
Part III Line 2
0
(
)
0
0
(
)
2408
Part III Line 2
0
(
)
0
0
(
)
2409
Part III Line 2
0
(
)
0
150,000
(
)
2410
Part III Line 3
(
)
(
)
2411
Part III Line 3
(
)
(
)
2412
Part III Line 3
(
)
(
)
2413
Part III Line 3
(
)
(
)
2414
Part III Line 3
(
)
(
)
2415
Part III Line 3
(
)
(
)
2416
Part III Line 3
(
)
(
)
2417
Part III Line 3
(
)
(
)
2418
Part III Line 3
(
)
(
)
2419
Part III Line 3
(
)
(
)
2420
Part III Line 3
(
)
(
)
2421
Part III Line 3
98-1577468
(
)
443
(
)
2422
Part III Line 3
(
)
(
)
2423
Part III Line 3
(
)
(
)
2424
Part III Line 3
(
)
(
)
2425
Part III Line 3
(
)
(
)
2426
Part III Line 3
(
)
(
)
2427
Part III Line 3
(
)
(
)
2428
Part III Line 3
(
)
(
)
2429
Part III Line 3
(
)
(
)
2430
Part III Line 3
(
)
(
)
2431
Part III Line 3
(
)
(
)
2432
Part III Line 3
(
)
(
)
2433
Part III Line 3
(
)
(
)
2434
Part III Line 3
(
)
(
)
2435
Part III Line 3
(
)
(
)
2436
Part III Line 3
(
)
(
)
2437
Part III Line 3
(
)
(
)
2438
Part III Line 3
(
)
(
)
2439
Part III Line 3
(
)
(
)
2440
Part III Line 3
(
)
(
)
2441
Part III Line 3
(
)
(
)
2442
Part III Line 3
(
)
(
)
2443
Part III Line 3
(
)
(
)
2444
Part III Line 3
(
)
(
)
2445
Part III Line 3
(
)
(
)
2446
Part III Line 3
(
)
(
)
2447
Part III Line 3
(
)
(
)
2448
Part III Line 3
(
)
(
)
2449
Part III Line 3
(
)
(
)
2450
Part III Line 3
(
)
(
)
2451
Part III Line 3
(
)
(
)
2452
Part III Line 3
(
)
(
)
2453
Part III Line 3
(
)
(
)
2454
Part III Line 3
(
)
(
)
2455
Part III Line 3
(
)
(
)
2456
Part III Line 3
(
)
(
)
2457
Part III Line 3
(
)
(
)
2458
Part III Line 3
(
)
(
)
2459
Part III Line 3
(
)
(
)
2460
Part III Line 3
(
)
(
)
2461
Part III Line 3
(
)
(
)
2462
Part III Line 3
(
)
(
)
2463
Part III Line 3
(
)
(
)
2464
Part III Line 3
(
)
(
)
2465
Part III Line 3
(
)
(
)
2466
Part III Line 3
(
)
(
)
2467
Part III Line 3
(
)
(
)
2468
Part III Line 3
(
)
(
)
2469
Part III Line 3
(
)
(
)
2470
Part III Line 3
(
)
(
)
2471
Part III Line 3
(
)
(
)
2472
Part III Line 3
(
)
(
)
2473
Part III Line 3
(
)
(
)
2474
Part III Line 3
(
)
(
)
2475
Part III Line 3
(
)
(
)
2476
Part III Line 3
(
)
(
)
2477
Part III Line 3
(
)
(
)
2478
Part III Line 3
(
)
(
)
2479
Part III Line 3
(
)
(
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Part III Line 3
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Part III Line 3
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Part III Line 3
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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Part III Line 4a
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2500
Part III Line 4a
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2501
Part III Line 4a
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2502
Part III Line 4a
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2503
Part III Line 4a
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2504
Part III Line 4a
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2505
Part III Line 4a
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2506
Part III Line 4a
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2507
Part III Line 4a
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2508
Part III Line 4a
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2509
Part III Line 4a
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2510
Part III Line 4a
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Part III Line 4a
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2512
Part III Line 4a
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2513
Part III Line 4a
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2514
Part III Line 4a
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2515
Part III Line 4a
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2516
Part III Line 4a
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2517
Part III Line 4a
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2518
Part III Line 4a
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2519
Part III Line 4a
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2520
Part III Line 4a
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2521
Part III Line 4a
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2522
Part III Line 4a
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2523
Part III Line 4a
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2524
Part III Line 4a
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2525
Part III Line 4a
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2526
Part III Line 4a
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2527
Part III Line 4a
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(
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2528
Part III Line 4a
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2529
Part III Line 4a
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2530
Part III Line 4a
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2531
Part III Line 4a
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2532
Part III Line 4a
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(
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2533
Part III Line 4a
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(
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2534
Part III Line 4a
(
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(
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2535
Part III Line 4a
(
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2536
Part III Line 4a
(
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2537
Part III Line 4a
(
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(
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2538
Part III Line 4a
(
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(
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2539
Part III Line 4a
(
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(
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2540
Part III Line 4a
(
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(
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2541
Part III Line 4a
(
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(
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2542
Part III Line 4a
(
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(
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2543
Part III Line 4a
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(
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2544
Part III Line 4a
(
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(
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2545
Part III Line 4a
(
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(
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2546
Part III Line 4a
(
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2547
Part III Line 4a
(
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(
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2548
Part III Line 4a
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(
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2549
Part III Line 4a
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(
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2550
Part III Line 4a
(
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2551
Part III Line 4a
(
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(
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2552
Part III Line 4a
(
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(
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2553
Part III Line 4a
PJ001243038T
(
)
2,618,807
(
)
2554
Part III Line 4a
PJ002243038T
(
)
2,440,060
(
)
2555
Part III Line 4a
(
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(
)
2556
Part III Line 4b
(
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(
)
2557
Part III Line 4b
(
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2558
Part III Line 4b
(
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2559
Part III Line 4b
(
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(
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2560
Part III Line 4b
(
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(
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2561
Part III Line 4b
(
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(
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2562
Part III Line 4b
(
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(
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2563
Part III Line 4b
(
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(
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2564
Part III Line 4b
(
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(
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2565
Part III Line 4b
(
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(
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2566
Part III Line 4b
(
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(
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2567
Part III Line 4b
(
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(
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2568
Part III Line 4b
(
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(
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2569
Part III Line 4b
(
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(
)
2570
Part III Line 4b
(
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(
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2571
Part III Line 4b
(
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(
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2572
Part III Line 4b
(
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(
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2573
Part III Line 4b
(
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(
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2574
Part III Line 4b
(
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(
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2575
Part III Line 4b
(
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(
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2576
Part III Line 4b
(
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(
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2577
Part III Line 4b
(
)
(
)
2578
Part III Line 4b
(
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(
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2579
Part III Line 4b
(
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(
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2580
Part III Line 4b
(
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(
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2581
Part III Line 4b
(
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(
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2582
Part III Line 4b
(
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(
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2583
Part III Line 4b
(
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(
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2584
Part III Line 4b
(
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(
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2585
Part III Line 4b
(
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(
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2586
Part III Line 4b
(
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(
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2587
Part III Line 4b
(
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(
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2588
Part III Line 4b
(
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(
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2589
Part III Line 4b
(
)
(
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2590
Part III Line 4b
(
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(
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2591
Part III Line 4b
(
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(
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2592
Part III Line 4b
(
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(
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2593
Part III Line 4b
(
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(
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2594
Part III Line 4b
(
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(
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2595
Part III Line 4b
(
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(
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2596
Part III Line 4b
(
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2597
Part III Line 4b
(
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(
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2598
Part III Line 4b
(
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(
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2599
Part III Line 4b
(
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(
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2600
Part III Line 4b
(
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(
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2601
Part III Line 4b
(
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(
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2602
Part III Line 4b
(
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(
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2603
Part III Line 4b
(
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(
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2604
Part III Line 4b
(
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(
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2605
Part III Line 4b
(
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(
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2606
Part III Line 4b
(
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(
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2607
Part III Line 4b
(
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(
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2608
Part III Line 4b
(
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(
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2609
Part III Line 4b
(
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(
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2610
Part III Line 4b
(
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(
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2611
Part III Line 4b
(
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(
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2612
Part III Line 4b
(
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(
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2613
Part III Line 4b
(
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(
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2614
Part III Line 4b
(
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(
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2615
Part III Line 4b
(
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(
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2616
Part III Line 4b
(
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(
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2617
Part III Line 4b
(
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(
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2618
Part III Line 4b
(
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(
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2619
Part III Line 4b
(
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(
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2620
Part III Line 4b
(
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(
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2621
Part III Line 4b
(
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(
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2622
Part III Line 4b
(
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(
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2623
Part III Line 4b
(
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(
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2624
Part III Line 4b
(
)
(
)
2625
Part III Line 4b
(
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(
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2626
Part III Line 4b
(
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(
)
2627
Part III Line 4b
(
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(
)
2628
Part III Line 4b
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2629
Part III Line 4c
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(
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2630
Part III Line 4c
(
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(
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2631
Part III Line 4c
(
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(
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2632
Part III Line 4c
(
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(
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2633
Part III Line 4c
(
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(
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2634
Part III Line 4c
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2635
Part III Line 4c
(
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2636
Part III Line 4c
(
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(
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2637
Part III Line 4c
(
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(
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2638
Part III Line 4c
(
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(
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2639
Part III Line 4c
(
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(
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2640
Part III Line 4c
(
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(
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2641
Part III Line 4c
(
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(
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2642
Part III Line 4c
(
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2643
Part III Line 4c
(
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2644
Part III Line 4c
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2645
Part III Line 4c
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2646
Part III Line 4c
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2647
Part III Line 4c
(
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(
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2648
Part III Line 4c
(
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(
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2649
Part III Line 4c
(
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(
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2650
Part III Line 4c
(
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(
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2651
Part III Line 4c
(
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(
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2652
Part III Line 4c
(
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(
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2653
Part III Line 4c
(
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(
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2654
Part III Line 4c
(
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(
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2655
Part III Line 4c
(
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(
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2656
Part III Line 4c
(
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(
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2657
Part III Line 4c
(
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(
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2658
Part III Line 4c
(
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(
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2659
Part III Line 4c
(
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(
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2660
Part III Line 4c
(
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2661
Part III Line 4c
(
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2662
Part III Line 4c
(
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(
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2663
Part III Line 4c
(
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(
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2664
Part III Line 4c
(
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(
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2665
Part III Line 4c
(
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(
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2666
Part III Line 4c
(
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2667
Part III Line 4c
(
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(
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2668
Part III Line 4c
(
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(
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2669
Part III Line 4c
(
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(
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2670
Part III Line 4c
(
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(
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2671
Part III Line 4c
(
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(
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2672
Part III Line 4c
(
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(
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2673
Part III Line 4c
(
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2674
Part III Line 4c
(
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(
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2675
Part III Line 4c
(
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(
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2676
Part III Line 4c
(
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(
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2677
Part III Line 4c
(
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(
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2678
Part III Line 4c
(
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(
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2679
Part III Line 4c
(
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(
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2680
Part III Line 4c
(
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(
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2681
Part III Line 4c
(
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2682
Part III Line 4c
(
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2683
Part III Line 4c
(
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2684
Part III Line 4c
(
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2685
Part III Line 4c
(
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(
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2686
Part III Line 4c
(
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(
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2687
Part III Line 4c
(
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(
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2688
Part III Line 4c
(
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(
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2689
Part III Line 4c
(
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(
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2690
Part III Line 4c
(
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(
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2691
Part III Line 4c
(
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2692
Part III Line 4c
(
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2693
Part III Line 4c
(
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2694
Part III Line 4c
(
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2695
Part III Line 4c
(
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2696
Part III Line 4c
(
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2697
Part III Line 4c
(
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(
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2698
Part III Line 4c
(
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2699
Part III Line 4c
(
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2700
Part III Line 4c
(
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2701
Part III Line 4c
(
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2702
Part III Line 4d
(
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(
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2703
Part III Line 4d
(
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(
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2704
Part III Line 4d
(
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2705
Part III Line 4d
(
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2706
Part III Line 4d
(
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2707
Part III Line 4d
(
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2708
Part III Line 4d
(
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2709
Part III Line 4d
(
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(
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2710
Part III Line 4d
(
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(
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2711
Part III Line 4d
(
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(
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2712
Part III Line 4d
(
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(
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2713
Part III Line 4d
(
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(
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2714
Part III Line 4d
(
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(
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2715
Part III Line 4d
(
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2716
Part III Line 4d
(
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2717
Part III Line 4d
(
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2718
Part III Line 4d
(
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(
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2719
Part III Line 4d
(
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(
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2720
Part III Line 4d
(
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(
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2721
Part III Line 4d
(
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(
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2722
Part III Line 4d
(
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(
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2723
Part III Line 4d
(
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(
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2724
Part III Line 4d
(
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(
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2725
Part III Line 4d
(
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(
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2726
Part III Line 4d
(
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(
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2727
Part III Line 4d
(
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(
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2728
Part III Line 4d
(
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(
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2729
Part III Line 4d
(
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(
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2730
Part III Line 4d
(
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(
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2731
Part III Line 4d
(
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(
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2732
Part III Line 4d
(
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(
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2733
Part III Line 4d
(
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(
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2734
Part III Line 4d
(
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(
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2735
Part III Line 4d
(
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(
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2736
Part III Line 4d
(
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(
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2737
Part III Line 4d
(
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(
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2738
Part III Line 4d
(
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(
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2739
Part III Line 4d
(
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(
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2740
Part III Line 4d
(
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(
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2741
Part III Line 4d
(
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(
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2742
Part III Line 4d
(
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(
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2743
Part III Line 4d
(
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(
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2744
Part III Line 4d
(
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(
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2745
Part III Line 4d
(
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(
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2746
Part III Line 4d
(
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(
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2747
Part III Line 4d
(
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(
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2748
Part III Line 4d
(
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(
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2749
Part III Line 4d
(
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(
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2750
Part III Line 4d
(
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(
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2751
Part III Line 4d
(
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(
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2752
Part III Line 4d
(
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(
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2753
Part III Line 4d
(
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(
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2754
Part III Line 4d
(
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(
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2755
Part III Line 4d
(
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(
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2756
Part III Line 4d
(
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(
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2757
Part III Line 4d
(
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(
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2758
Part III Line 4d
(
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(
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2759
Part III Line 4d
(
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(
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2760
Part III Line 4d
(
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(
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2761
Part III Line 4d
(
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(
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2762
Part III Line 4d
(
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(
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2763
Part III Line 4d
(
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(
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2764
Part III Line 4d
(
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(
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2765
Part III Line 4d
(
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(
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2766
Part III Line 4d
(
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(
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2767
Part III Line 4d
(
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(
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2768
Part III Line 4d
(
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(
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2769
Part III Line 4d
(
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(
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2770
Part III Line 4d
(
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(
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2771
Part III Line 4d
(
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(
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2772
Part III Line 4d
(
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(
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2773
Part III Line 4d
(
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(
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2774
Part III Line 4d
(
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(
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2775
Part III Line 4e
(
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(
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2776
Part III Line 4e
(
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(
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2777
Part III Line 4e
(
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(
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2778
Part III Line 4e
(
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(
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2779
Part III Line 4e
(
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(
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2780
Part III Line 4e
(
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(
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2781
Part III Line 4e
(
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(
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2782
Part III Line 4e
(
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(
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2783
Part III Line 4e
(
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(
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2784
Part III Line 4e
(
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(
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2785
Part III Line 4e
(
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(
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2786
Part III Line 4e
(
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(
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2787
Part III Line 4e
(
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(
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2788
Part III Line 4e
(
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(
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2789
Part III Line 4e
(
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(
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2790
Part III Line 4e
(
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(
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2791
Part III Line 4e
(
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(
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2792
Part III Line 4e
(
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(
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2793
Part III Line 4e
(
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(
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2794
Part III Line 4e
(
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(
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2795
Part III Line 4e
(
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(
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2796
Part III Line 4e
(
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(
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2797
Part III Line 4e
(
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(
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2798
Part III Line 4e
(
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(
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2799
Part III Line 4e
(
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(
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2800
Part III Line 4e
(
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(
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2801
Part III Line 4e
(
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(
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2802
Part III Line 4e
(
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(
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2803
Part III Line 4e
(
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(
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2804
Part III Line 4e
(
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(
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2805
Part III Line 4e
(
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(
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2806
Part III Line 4e
(
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(
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2807
Part III Line 4e
(
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(
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2808
Part III Line 4e
(
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(
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2809
Part III Line 4e
(
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(
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2810
Part III Line 4e
(
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(
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2811
Part III Line 4e
(
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(
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2812
Part III Line 4e
(
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(
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2813
Part III Line 4e
(
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(
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2814
Part III Line 4e
(
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(
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2815
Part III Line 4e
(
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(
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2816
Part III Line 4e
(
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(
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2817
Part III Line 4e
(
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(
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2818
Part III Line 4e
(
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(
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2819
Part III Line 4e
(
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(
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2820
Part III Line 4e
(
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(
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2821
Part III Line 4e
(
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(
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2822
Part III Line 4e
(
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(
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2823
Part III Line 4e
(
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(
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2824
Part III Line 4e
(
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(
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2825
Part III Line 4e
(
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(
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2826
Part III Line 4e
(
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(
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2827
Part III Line 4e
(
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(
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2828
Part III Line 4e
(
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(
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2829
Part III Line 4e
(
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(
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2830
Part III Line 4e
(
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(
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2831
Part III Line 4e
(
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(
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2832
Part III Line 4e
(
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(
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2833
Part III Line 4e
(
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(
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2834
Part III Line 4e
(
)
(
)
2835
Part III Line 4e
(
)
(
)
2836
Part III Line 4e
(
)
(
)
2837
Part III Line 4e
(
)
(
)
2838
Part III Line 4e
(
)
(
)
2839
Part III Line 4e
(
)
(
)
2840
Part III Line 4e
(
)
(
)
2841
Part III Line 4e
(
)
(
)
2842
Part III Line 4e
(
)
(
)
2843
Part III Line 4e
(
)
(
)
2844
Part III Line 4e
(
)
(
)
2845
Part III Line 4e
(
)
(
)
2846
Part III Line 4e
(
)
(
)
2847
Part III Line 4e
(
)
(
)
2848
Part III Line 4f
(
)
(
)
2849
Part III Line 4f
(
)
(
)
2850
Part III Line 4f
(
)
(
)
2851
Part III Line 4f
(
)
(
)
2852
Part III Line 4f
(
)
(
)
2853
Part III Line 4f
(
)
(
)
2854
Part III Line 4f
(
)
(
)
2855
Part III Line 4f
(
)
(
)
2856
Part III Line 4f
(
)
(
)
2857
Part III Line 4f
(
)
(
)
2858
Part III Line 4f
(
)
(
)
2859
Part III Line 4f
(
)
(
)
2860
Part III Line 4f
(
)
(
)
2861
Part III Line 4f
81-2828481
(
)
20,281
(
)
2862
Part III Line 4f
(
)
(
)
2863
Part III Line 4f
(
)
(
)
2864
Part III Line 4f
(
)
(
)
2865
Part III Line 4f
(
)
(
)
2866
Part III Line 4f
(
)
(
)
2867
Part III Line 4f
(
)
(
)
2868
Part III Line 4f
(
)
(
)
2869
Part III Line 4f
(
)
(
)
2870
Part III Line 4f
45-3262896
(
)
6,298
(
)
2871
Part III Line 4f
30-1085241
(
)
1,077
(
)
2872
Part III Line 4f
(
)
(
)
2873
Part III Line 4f
(
)
(
)
2874
Part III Line 4f
(
)
(
)
2875
Part III Line 4f
(
)
(
)
2876
Part III Line 4f
(
)
(
)
2877
Part III Line 4f
(
)
(
)
2878
Part III Line 4f
(
)
(
)
2879
Part III Line 4f
(
)
(
)
2880
Part III Line 4f
(
)
(
)
2881
Part III Line 4f
(
)
(
)
2882
Part III Line 4f
(
)
(
)
2883
Part III Line 4f
(
)
(
)
2884
Part III Line 4f
(
)
(
)
2885
Part III Line 4f
(
)
(
)
2886
Part III Line 4f
(
)
(
)
2887
Part III Line 4f
(
)
(
)
2888
Part III Line 4f
(
)
(
)
2889
Part III Line 4f
(
)
(
)
2890
Part III Line 4f
(
)
(
)
2891
Part III Line 4f
(
)
(
)
2892
Part III Line 4f
(
)
(
)
2893
Part III Line 4f
(
)
(
)
2894
Part III Line 4f
(
)
(
)
2895
Part III Line 4f
(
)
(
)
2896
Part III Line 4f
(
)
(
)
2897
Part III Line 4f
(
)
(
)
2898
Part III Line 4f
(
)
(
)
2899
Part III Line 4f
(
)
(
)
2900
Part III Line 4f
(
)
(
)
2901
Part III Line 4f
(
)
(
)
2902
Part III Line 4f
(
)
(
)
2903
Part III Line 4f
(
)
(
)
2904
Part III Line 4f
(
)
(
)
2905
Part III Line 4f
(
)
(
)
2906
Part III Line 4f
(
)
(
)
2907
Part III Line 4f
(
)
(
)
2908
Part III Line 4f
(
)
(
)
2909
Part III Line 4f
(
)
(
)
2910
Part III Line 4f
(
)
(
)
2911
Part III Line 4f
(
)
(
)
2912
Part III Line 4f
(
)
(
)
2913
Part III Line 4f
(
)
(
)
2914
Part III Line 4f
(
)
(
)
2915
Part III Line 4f
(
)
(
)
2916
Part III Line 4f
(
)
(
)
2917
Part III Line 4f
(
)
(
)
2918
Part III Line 4f
(
)
(
)
2919
Part III Line 4f
(
)
(
)
2920
Part III Line 4f
(
)
(
)
2921
Part III Line 4g
(
)
(
)
2922
Part III Line 4g
(
)
(
)
2923
Part III Line 4g
(
)
(
)
2924
Part III Line 4g
(
)
(
)
2925
Part III Line 4g
(
)
(
)
2926
Part III Line 4g
(
)
(
)
2927
Part III Line 4g
(
)
(
)
2928
Part III Line 4g
(
)
(
)
2929
Part III Line 4g
(
)
(
)
2930
Part III Line 4g
(
)
(
)
2931
Part III Line 4g
(
)
(
)
2932
Part III Line 4g
(
)
(
)
2933
Part III Line 4g
(
)
(
)
2934
Part III Line 4g
(
)
(
)
2935
Part III Line 4g
(
)
(
)
2936
Part III Line 4g
(
)
(
)
2937
Part III Line 4g
(
)
(
)
2938
Part III Line 4g
(
)
(
)
2939
Part III Line 4g
(
)
(
)
2940
Part III Line 4g
(
)
(
)
2941
Part III Line 4g
(
)
(
)
2942
Part III Line 4g
(
)
(
)
2943
Part III Line 4g
(
)
(
)
2944
Part III Line 4g
(
)
(
)
2945
Part III Line 4g
(
)
(
)
2946
Part III Line 4g
(
)
(
)
2947
Part III Line 4g
(
)
(
)
2948
Part III Line 4g
(
)
(
)
2949
Part III Line 4g
(
)
(
)
2950
Part III Line 4g
(
)
(
)
2951
Part III Line 4g
(
)
(
)
2952
Part III Line 4g
(
)
(
)
2953
Part III Line 4g
(
)
(
)
2954
Part III Line 4g
(
)
(
)
2955
Part III Line 4g
(
)
(
)
2956
Part III Line 4g
(
)
(
)
2957
Part III Line 4g
(
)
(
)
2958
Part III Line 4g
(
)
(
)
2959
Part III Line 4g
(
)
(
)
2960
Part III Line 4g
(
)
(
)
2961
Part III Line 4g
(
)
(
)
2962
Part III Line 4g
(
)
(
)
2963
Part III Line 4g
(
)
(
)
2964
Part III Line 4g
(
)
(
)
2965
Part III Line 4g
(
)
(
)
2966
Part III Line 4g
(
)
(
)
2967
Part III Line 4g
(
)
(
)
2968
Part III Line 4g
(
)
(
)
2969
Part III Line 4g
(
)
(
)
2970
Part III Line 4g
(
)
(
)
2971
Part III Line 4g
(
)
(
)
2972
Part III Line 4g
(
)
(
)
2973
Part III Line 4g
(
)
(
)
2974
Part III Line 4g
(
)
(
)
2975
Part III Line 4g
(
)
(
)
2976
Part III Line 4g
(
)
(
)
2977
Part III Line 4g
(
)
(
)
2978
Part III Line 4g
(
)
(
)
2979
Part III Line 4g
(
)
(
)
2980
Part III Line 4g
(
)
(
)
2981
Part III Line 4g
(
)
(
)
2982
Part III Line 4g
(
)
(
)
2983
Part III Line 4g
(
)
(
)
2984
Part III Line 4g
(
)
(
)
2985
Part III Line 4g
(
)
(
)
2986
Part III Line 4g
(
)
(
)
2987
Part III Line 4g
(
)
(
)
2988
Part III Line 4g
(
)
(
)
2989
Part III Line 4g
(
)
(
)
2990
Part III Line 4g
(
)
(
)
2991
Part III Line 4g
(
)
(
)
2992
Part III Line 4g
(
)
(
)
2993
Part III Line 4g
(
)
(
)
2994
Part III Line 4h
(
)
(
)
2995
Part III Line 4h
(
)
(
)
2996
Part III Line 4h
(
)
(
)
2997
Part III Line 4h
(
)
(
)
2998
Part III Line 4h
(
)
(
)
2999
Part III Line 4h
(
)
(
)
3000
Part III Line 4h
(
)
(
)
3001
Part III Line 4h
(
)
(
)
3002
Part III Line 4h
(
)
(
)
3003
Part III Line 4h
(
)
(
)
3004
Part III Line 4h
(
)
(
)
3005
Part III Line 4h
(
)
(
)
3006
Part III Line 4h
(
)
(
)
3007
Part III Line 4h
(
)
(
)
3008
Part III Line 4h
(
)
(
)
3009
Part III Line 4h
(
)
(
)
3010
Part III Line 4h
(
)
(
)
3011
Part III Line 4h
(
)
(
)
3012
Part III Line 4h
(
)
(
)
3013
Part III Line 4h
(
)
(
)
3014
Part III Line 4h
(
)
(
)
3015
Part III Line 4h
(
)
(
)
3016
Part III Line 4h
(
)
(
)
3017
Part III Line 4h
(
)
(
)
3018
Part III Line 4h
(
)
(
)
3019
Part III Line 4h
(
)
(
)
3020
Part III Line 4h
(
)
(
)
3021
Part III Line 4h
(
)
(
)
3022
Part III Line 4h
(
)
(
)
3023
Part III Line 4h
(
)
(
)
3024
Part III Line 4h
(
)
(
)
3025
Part III Line 4h
(
)
(
)
3026
Part III Line 4h
(
)
(
)
3027
Part III Line 4h
(
)
(
)
3028
Part III Line 4h
(
)
(
)
3029
Part III Line 4h
(
)
(
)
3030
Part III Line 4h
(
)
(
)
3031
Part III Line 4h
(
)
(
)
3032
Part III Line 4h
(
)
(
)
3033
Part III Line 4h
(
)
(
)
3034
Part III Line 4h
(
)
(
)
3035
Part III Line 4h
(
)
(
)
3036
Part III Line 4h
(
)
(
)
3037
Part III Line 4h
(
)
(
)
3038
Part III Line 4h
(
)
(
)
3039
Part III Line 4h
(
)
(
)
3040
Part III Line 4h
(
)
(
)
3041
Part III Line 4h
(
)
(
)
3042
Part III Line 4h
(
)
(
)
3043
Part III Line 4h
(
)
(
)
3044
Part III Line 4h
(
)
(
)
3045
Part III Line 4h
(
)
(
)
3046
Part III Line 4h
(
)
(
)
3047
Part III Line 4h
(
)
(
)
3048
Part III Line 4h
(
)
(
)
3049
Part III Line 4h
(
)
(
)
3050
Part III Line 4h
(
)
(
)
3051
Part III Line 4h
(
)
(
)
3052
Part III Line 4h
(
)
(
)
3053
Part III Line 4h
(
)
(
)
3054
Part III Line 4h
(
)
(
)
3055
Part III Line 4h
(
)
(
)
3056
Part III Line 4h
(
)
(
)
3057
Part III Line 4h
(
)
(
)
3058
Part III Line 4h
(
)
(
)
3059
Part III Line 4h
(
)
(
)
3060
Part III Line 4h
(
)
(
)
3061
Part III Line 4h
(
)
(
)
3062
Part III Line 4h
(
)
(
)
3063
Part III Line 4h
(
)
(
)
3064
Part III Line 4h
(
)
(
)
3065
Part III Line 4h
(
)
(
)
3066
Part III Line 4h
(
)
(
)
3067
Part III Line 4i
(
)
(
)
3068
Part III Line 4i
(
)
(
)
3069
Part III Line 4i
(
)
(
)
3070
Part III Line 4i
(
)
(
)
3071
Part III Line 4i
(
)
(
)
3072
Part III Line 4i
(
)
(
)
3073
Part III Line 4i
(
)
(
)
3074
Part III Line 4i
(
)
(
)
3075
Part III Line 4i
(
)
(
)
3076
Part III Line 4i
(
)
(
)
3077
Part III Line 4i
(
)
(
)
3078
Part III Line 4i
(
)
(
)
3079
Part III Line 4i
(
)
(
)
3080
Part III Line 4i
(
)
(
)
3081
Part III Line 4i
(
)
(
)
3082
Part III Line 4i
(
)
(
)
3083
Part III Line 4i
(
)
(
)
3084
Part III Line 4i
(
)
(
)
3085
Part III Line 4i
(
)
(
)
3086
Part III Line 4i
(
)
(
)
3087
Part III Line 4i
(
)
(
)
3088
Part III Line 4i
(
)
(
)
3089
Part III Line 4i
(
)
(
)
3090
Part III Line 4i
(
)
(
)
3091
Part III Line 4i
(
)
(
)
3092
Part III Line 4i
(
)
(
)
3093
Part III Line 4i
(
)
(
)
3094
Part III Line 4i
(
)
(
)
3095
Part III Line 4i
(
)
(
)
3096
Part III Line 4i
(
)
(
)
3097
Part III Line 4i
(
)
(
)
3098
Part III Line 4i
(
)
(
)
3099
Part III Line 4i
(
)
(
)
3100
Part III Line 4i
(
)
(
)
3101
Part III Line 4i
(
)
(
)
3102
Part III Line 4i
(
)
(
)
3103
Part III Line 4i
(
)
(
)
3104
Part III Line 4i
(
)
(
)
3105
Part III Line 4i
(
)
(
)
3106
Part III Line 4i
(
)
(
)
3107
Part III Line 4i
(
)
(
)
3108
Part III Line 4i
(
)
(
)
3109
Part III Line 4i
(
)
(
)
3110
Part III Line 4i
(
)
(
)
3111
Part III Line 4i
(
)
(
)
3112
Part III Line 4i
(
)
(
)
3113
Part III Line 4i
(
)
(
)
3114
Part III Line 4i
(
)
(
)
3115
Part III Line 4i
(
)
(
)
3116
Part III Line 4i
(
)
(
)
3117
Part III Line 4i
(
)
(
)
3118
Part III Line 4i
(
)
(
)
3119
Part III Line 4i
(
)
(
)
3120
Part III Line 4i
(
)
(
)
3121
Part III Line 4i
(
)
(
)
3122
Part III Line 4i
(
)
(
)
3123
Part III Line 4i
(
)
(
)
3124
Part III Line 4i
(
)
(
)
3125
Part III Line 4i
(
)
(
)
3126
Part III Line 4i
(
)
(
)
3127
Part III Line 4i
(
)
(
)
3128
Part III Line 4i
(
)
(
)
3129
Part III Line 4i
(
)
(
)
3130
Part III Line 4i
(
)
(
)
3131
Part III Line 4i
(
)
(
)
3132
Part III Line 4i
(
)
(
)
3133
Part III Line 4i
(
)
(
)
3134
Part III Line 4i
(
)
(
)
3135
Part III Line 4i
(
)
(
)
3136
Part III Line 4i
(
)
(
)
3137
Part III Line 4i
(
)
(
)
3138
Part III Line 4i
(
)
(
)
3139
Part III Line 4i
(
)
(
)
3140
Part III Line 4j
(
)
(
)
3141
Part III Line 4j
(
)
(
)
3142
Part III Line 4j
(
)
(
)
3143
Part III Line 4j
(
)
(
)
3144
Part III Line 4j
(
)
(
)
3145
Part III Line 4j
(
)
(
)
3146
Part III Line 4j
(
)
(
)
3147
Part III Line 4j
(
)
(
)
3148
Part III Line 4j
(
)
(
)
3149
Part III Line 4j
(
)
(
)
3150
Part III Line 4j
(
)
(
)
3151
Part III Line 4j
(
)
(
)
3152
Part III Line 4j
(
)
(
)
3153
Part III Line 4j
(
)
(
)
3154
Part III Line 4j
(
)
(
)
3155
Part III Line 4j
(
)
(
)
3156
Part III Line 4j
(
)
(
)
3157
Part III Line 4j
(
)
(
)
3158
Part III Line 4j
(
)
(
)
3159
Part III Line 4j
(
)
(
)
3160
Part III Line 4j
(
)
(
)
3161
Part III Line 4j
(
)
(
)
3162
Part III Line 4j
(
)
(
)
3163
Part III Line 4j
(
)
(
)
3164
Part III Line 4j
85-3284989
(
)
880
(
)
3165
Part III Line 4j
84-5189267
(
)
26
(
)
3166
Part III Line 4j
(
)
(
)
3167
Part III Line 4j
(
)
(
)
3168
Part III Line 4j
(
)
(
)
3169
Part III Line 4j
(
)
(
)
3170
Part III Line 4j
(
)
(
)
3171
Part III Line 4j
(
)
(
)
3172
Part III Line 4j
(
)
(
)
3173
Part III Line 4j
(
)
(
)
3174
Part III Line 4j
(
)
(
)
3175
Part III Line 4j
(
)
(
)
3176
Part III Line 4j
(
)
(
)
3177
Part III Line 4j
(
)
(
)
3178
Part III Line 4j
(
)
(
)
3179
Part III Line 4j
(
)
(
)
3180
Part III Line 4j
(
)
(
)
3181
Part III Line 4j
(
)
(
)
3182
Part III Line 4j
(
)
(
)
3183
Part III Line 4j
(
)
(
)
3184
Part III Line 4j
(
)
(
)
3185
Part III Line 4j
(
)
(
)
3186
Part III Line 4j
(
)
(
)
3187
Part III Line 4j
(
)
(
)
3188
Part III Line 4j
(
)
(
)
3189
Part III Line 4j
(
)
(
)
3190
Part III Line 4j
(
)
(
)
3191
Part III Line 4j
(
)
(
)
3192
Part III Line 4j
(
)
(
)
3193
Part III Line 4j
(
)
(
)
3194
Part III Line 4j
(
)
(
)
3195
Part III Line 4j
(
)
(
)
3196
Part III Line 4j
(
)
(
)
3197
Part III Line 4j
(
)
(
)
3198
Part III Line 4j
(
)
(
)
3199
Part III Line 4j
(
)
(
)
3200
Part III Line 4j
(
)
(
)
3201
Part III Line 4j
(
)
(
)
3202
Part III Line 4j
(
)
(
)
3203
Part III Line 4j
(
)
(
)
3204
Part III Line 4j
(
)
(
)
3205
Part III Line 4j
(
)
(
)
3206
Part III Line 4j
(
)
(
)
3207
Part III Line 4j
(
)
(
)
3208
Part III Line 4j
99-0469459
(
)
1,803
(
)
3209
Part III Line 4j
(
)
(
)
3210
Part III Line 4j
(
)
(
)
3211
Part III Line 4j
(
)
(
)
3212
Part III Line 4j
(
)
(
)
3213
Part III Line 4k
(
)
(
)
3214
Part III Line 4k
(
)
(
)
3215
Part III Line 4k
(
)
(
)
3216
Part III Line 4k
(
)
(
)
3217
Part III Line 4k
(
)
(
)
3218
Part III Line 4k
(
)
(
)
3219
Part III Line 4k
(
)
(
)
3220
Part III Line 4k
(
)
(
)
3221
Part III Line 4k
(
)
(
)
3222
Part III Line 4k
(
)
(
)
3223
Part III Line 4k
(
)
(
)
3224
Part III Line 4k
(
)
(
)
3225
Part III Line 4k
(
)
(
)
3226
Part III Line 4k
(
)
(
)
3227
Part III Line 4k
(
)
(
)
3228
Part III Line 4k
(
)
(
)
3229
Part III Line 4k
(
)
(
)
3230
Part III Line 4k
(
)
(
)
3231
Part III Line 4k
(
)
(
)
3232
Part III Line 4k
(
)
(
)
3233
Part III Line 4k
(
)
(
)
3234
Part III Line 4k
(
)
(
)
3235
Part III Line 4k
(
)
(
)
3236
Part III Line 4k
(
)
(
)
3237
Part III Line 4k
(
)
(
)
3238
Part III Line 4k
(
)
(
)
3239
Part III Line 4k
(
)
(
)
3240
Part III Line 4k
(
)
(
)
3241
Part III Line 4k
(
)
(
)
3242
Part III Line 4k
(
)
(
)
3243
Part III Line 4k
(
)
(
)
3244
Part III Line 4k
(
)
(
)
3245
Part III Line 4k
(
)
(
)
3246
Part III Line 4k
(
)
(
)
3247
Part III Line 4k
(
)
(
)
3248
Part III Line 4k
(
)
(
)
3249
Part III Line 4k
(
)
(
)
3250
Part III Line 4k
(
)
(
)
3251
Part III Line 4k
(
)
(
)
3252
Part III Line 4k
(
)
(
)
3253
Part III Line 4k
(
)
(
)
3254
Part III Line 4k
(
)
(
)
3255
Part III Line 4k
(
)
(
)
3256
Part III Line 4k
(
)
(
)
3257
Part III Line 4k
(
)
(
)
3258
Part III Line 4k
(
)
(
)
3259
Part III Line 4k
(
)
(
)
3260
Part III Line 4k
(
)
(
)
3261
Part III Line 4k
(
)
(
)
3262
Part III Line 4k
(
)
(
)
3263
Part III Line 4k
(
)
(
)
3264
Part III Line 4k
(
)
(
)
3265
Part III Line 4k
(
)
(
)
3266
Part III Line 4k
(
)
(
)
3267
Part III Line 4k
(
)
(
)
3268
Part III Line 4k
(
)
(
)
3269
Part III Line 4k
(
)
(
)
3270
Part III Line 4k
(
)
(
)
3271
Part III Line 4k
(
)
(
)
3272
Part III Line 4k
(
)
(
)
3273
Part III Line 4k
(
)
(
)
3274
Part III Line 4k
(
)
(
)
3275
Part III Line 4k
(
)
(
)
3276
Part III Line 4k
(
)
(
)
3277
Part III Line 4k
(
)
(
)
3278
Part III Line 4k
(
)
(
)
3279
Part III Line 4k
(
)
(
)
3280
Part III Line 4k
(
)
(
)
3281
Part III Line 4k
(
)
(
)
3282
Part III Line 4k
(
)
(
)
3283
Part III Line 4k
(
)
(
)
3284
Part III Line 4k
(
)
(
)
3285
Part III Line 4k
(
)
(
)
3286
Part III Line 4z
(
)
(
)
3287
Part III Line 4z
(
)
(
)
3288
Part III Line 4z
(
)
(
)
3289
Part III Line 4z
(
)
(
)
3290
Part III Line 4z
(
)
(
)
3291
Part III Line 4z
(
)
(
)
3292
Part III Line 4z
(
)
(
)
3293
Part III Line 4z
(
)
(
)
3294
Part III Line 4z
(
)
(
)
3295
Part III Line 4z
(
)
(
)
3296
Part III Line 4z
(
)
(
)
3297
Part III Line 4z
(
)
(
)
3298
Part III Line 4z
(
)
(
)
3299
Part III Line 4z
(
)
(
)
3300
Part III Line 4z
(
)
(
)
3301
Part III Line 4z
(
)
(
)
3302
Part III Line 4z
(
)
(
)
3303
Part III Line 4z
(
)
(
)
3304
Part III Line 4z
(
)
(
)
3305
Part III Line 4z
(
)
(
)
3306
Part III Line 4z
(
)
(
)
3307
Part III Line 4z
(
)
(
)
3308
Part III Line 4z
(
)
(
)
3309
Part III Line 4z
(
)
(
)
3310
Part III Line 4z
(
)
(
)
3311
Part III Line 4z
(
)
(
)
3312
Part III Line 4z
(
)
(
)
3313
Part III Line 4z
(
)
(
)
3314
Part III Line 4z
(
)
(
)
3315
Part III Line 4z
(
)
(
)
3316
Part III Line 4z
(
)
(
)
3317
Part III Line 4z
(
)
(
)
3318
Part III Line 4z
(
)
(
)
3319
Part III Line 4z
(
)
(
)
3320
Part III Line 4z
(
)
(
)
3321
Part III Line 4z
(
)
(
)
3322
Part III Line 4z
(
)
(
)
3323
Part III Line 4z
(
)
(
)
3324
Part III Line 4z
(
)
(
)
3325
Part III Line 4z
(
)
(
)
3326
Part III Line 4z
(
)
(
)
3327
Part III Line 4z
(
)
(
)
3328
Part III Line 4z
(
)
(
)
3329
Part III Line 4z
(
)
(
)
3330
Part III Line 4z
(
)
(
)
3331
Part III Line 4z
(
)
(
)
3332
Part III Line 4z
(
)
(
)
3333
Part III Line 4z
(
)
(
)
3334
Part III Line 4z
(
)
(
)
3335
Part III Line 4z
(
)
(
)
3336
Part III Line 4z
(
)
(
)
3337
Part III Line 4z
(
)
(
)
3338
Part III Line 4z
(
)
(
)
3339
Part III Line 4z
(
)
(
)
3340
Part III Line 4z
(
)
(
)
3341
Part III Line 4z
(
)
(
)
3342
Part III Line 4z
(
)
(
)
3343
Part III Line 4z
(
)
(
)
3344
Part III Line 4z
(
)
(
)
3345
Part III Line 4z
(
)
(
)
3346
Part III Line 4z
(
)
(
)
3347
Part III Line 4z
(
)
(
)
3348
Part III Line 4z
(
)
(
)
3349
Part III Line 4z
(
)
(
)
3350
Part III Line 4z
(
)
(
)
3351
Part III Line 4z
(
)
(
)
3352
Part III Line 4z
(
)
(
)
3353
Part III Line 4z
(
)
(
)
3354
Part III Line 4z
(
)
(
)
3355
Part III Line 4z
(
)
(
)
3356
Part III Line 4z
(
)
(
)
3357
Part III Line 4z
(
)
(
)
3358
Part III Line 4z
(
)
(
)
3359
Part III Line 5
0
(
)
0
0
(
)
3360
Part III Line 6
0
(
)
0
40,686
(
)
(f)(2)
Purchased transfer election credits not subject to the passive activity limit
(g)
Combine columns (d)(4), (e), (f)(1), and (f)(2)
(h)(1)
Gross EPE amount. Portion of column (g) eligible for the section 6417 EPE election
(h)(2)
Subtract column (h)(1) from column (g) (credit excluding EPE)
(i)(1)
Amount of column (h)(2) applied against tax in Part II
(i)(2)
Amount of EPE eligible credit in column (h)(1) applied against tax in Part II
(j)
Net EPE amount. Subtract (i)(2) from column (h)(1)
(k)
Carryforward to 2025. Subtract (i)(1) from column (h)(2)
1
0
0
2
0
0
3
0
0
4
0
0
5
0
0
6
0
0
7
0
0
8
0
0
9
0
0
10
0
0
11
0
0
12
0
0
13
0
0
14
0
0
15
0
0
16
0
0
17
0
0
18
0
0
19
0
0
20
0
0
21
0
0
22
0
0
23
0
0
24
0
0
25
0
0
26
0
0
27
0
0
28
0
0
29
0
0
30
0
0
31
0
0
32
0
0
33
0
0
34
0
0
35
0
0
36
0
0
37
0
0
38
0
0
39
0
0
40
0
0
41
0
0
42
0
0
43
0
0
44
0
0
45
0
0
46
0
0
47
0
0
48
0
0
49
0
0
50
0
0
51
0
0
52
0
0
53
0
0
54
0
0
55
0
0
56
0
0
57
0
0
58
0
0
59
0
0
60
0
0
61
0
0
62
0
0
63
0
0
64
0
0
65
0
0
66
0
0
67
0
0
68
0
0
69
0
0
70
0
0
71
0
0
72
0
0
73
0
0
74
0
0
0
75
0
0
0
76
0
0
0
77
0
0
0
78
0
0
0
79
0
0
0
80
0
0
0
81
0
0
0
82
0
0
0
83
0
0
0
84
0
0
0
85
0
0
0
86
0
0
0
87
0
0
0
88
0
0
0
89
0
0
0
90
0
0
0
91
0
0
0
92
0
0
0
93
0
0
0
94
0
0
0
95
0
0
0
96
0
0
0
97
0
0
0
98
0
0
0
99
0
0
0
100
0
0
0
101
0
0
0
102
0
0
0
103
0
0
0
104
0
0
0
105
0
0
0
106
0
0
0
107
0
0
0
108
0
0
0
109
0
0
0
110
0
0
0
111
0
0
0
112
0
0
0
113
0
0
0
114
0
0
0
115
0
0
0
116
0
0
0
117
0
0
0
118
0
0
0
119
0
0
0
120
0
0
0
121
0
0
0
122
0
0
0
123
0
0
0
124
0
0
0
125
0
0
0
126
0
0
0
127
0
0
0
128
0
0
0
129
0
0
0
130
0
0
0
131
0
0
0
132
0
0
0
133
0
0
0
134
0
0
0
135
0
0
0
136
0
0
0
137
0
0
0
138
0
0
0
139
0
0
0
140
0
0
0
141
0
0
0
142
0
0
0
143
0
0
0
144
0
0
0
145
0
0
0
146
0
0
0
147
40,686
0
0
40,686
148
15,731
0
0
15,731
149
122,631
0
0
122,631
150
1,201
0
0
1,201
151
5,762
0
0
5,762
152
12,871
0
0
12,871
153
1,667
0
0
1,667
154
20,620
0
0
20,620
155
32
0
0
32
156
16,086
0
0
16,086
157
442
0
0
442
158
15,481
0
0
15,481
159
1,744
0
0
1,744
160
3,403
0
0
3,403
161
3,538
0
0
3,538
162
1,856
0
0
1,856
163
40
0
0
40
164
74
0
0
74
165
4,383
0
0
4,383
166
22
0
0
22
167
479
0
0
479
168
1,215
0
0
1,215
169
0
0
170
0
0
171
0
0
172
0
0
173
0
0
174
0
0
175
0
0
176
0
0
177
0
0
178
0
0
179
0
0
180
0
0
181
0
0
182
0
0
183
0
0
184
0
0
185
0
0
186
0
0
187
0
0
188
0
0
189
0
0
190
0
0
191
0
0
192
0
0
193
0
0
194
0
0
195
0
0
196
0
0
197
0
0
198
0
0
199
0
0
200
0
0
201
0
0
202
0
0
203
0
0
204
0
0
205
0
0
206
0
0
207
0
0
208
0
0
209
0
0
210
0
0
211
0
0
212
0
0
213
0
0
214
0
0
215
0
0
216
42,565
0
0
42,565
217
0
0
218
0
0
219
0
0
220
0
0
0
221
0
0
0
222
0
0
0
223
0
0
0
224
0
0
0
225
0
0
0
226
0
0
0
227
0
0
0
228
0
0
0
229
0
0
0
230
0
0
0
231
0
0
0
232
0
0
0
233
0
0
0
234
0
0
0
235
0
0
0
236
0
0
0
237
0
0
0
238
0
0
0
239
0
0
0
240
0
0
0
241
0
0
0
242
0
0
0
243
0
0
0
244
0
0
0
245
0
0
0
246
0
0
0
247
0
0
0
248
0
0
0
249
0
0
0
250
0
0
0
251
0
0
0
252
0
0
0
253
0
0
0
254
0
0
0
255
0
0
0
256
0
0
0
257
0
0
0
258
0
0
0
259
0
0
0
260
0
0
0
261
0
0
0
262
0
0
0
263
0
0
0
264
0
0
0
265
0
0
0
266
0
0
0
267
0
0
0
268
0
0
0
269
0
0
0
270
0
0
0
271
0
0
0
272
0
0
0
273
0
0
0
274
0
0
0
275
0
0
0
276
0
0
0
277
0
0
0
278
0
0
0
279
0
0
0
280
0
0
0
281
0
0
0
282
0
0
0
283
0
0
0
284
0
0
0
285
0
0
0
286
0
0
0
287
0
0
0
288
0
0
0
289
0
0
0
290
0
0
0
291
0
0
0
292
0
0
0
293
0
0
294
0
0
295
0
0
296
0
0
297
0
0
298
0
0
299
0
0
300
0
0
301
0
0
302
0
0
303
0
0
304
0
0
305
0
0
306
0
0
307
0
0
308
0
0
309
0
0
310
0
0
311
0
0
312
0
0
313
0
0
314
0
0
315
0
0
316
0
0
317
0
0
318
0
0
319
0
0
320
0
0
321
0
0
322
0
0
323
0
0
324
0
0
325
0
0
326
0
0
327
0
0
328
0
0
329
0
0
330
0
0
331
0
0
332
0
0
333
0
0
334
0
0
335
0
0
336
0
0
337
0
0
338
0
0
339
0
0
340
0
0
341
0
0
342
0
0
343
0
0
344
0
0
345
0
0
346
0
0
347
0
0
348
0
0
349
0
0
350
0
0
351
0
0
352
0
0
353
0
0
354
0
0
355
0
0
356
0
0
357
0
0
358
0
0
359
0
0
360
0
0
361
0
0
362
0
0
363
0
0
364
0
0
365
0
0
366
0
0
367
0
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3266
0
0
3267
0
0
3268
0
0
3269
0
0
3270
0
0
3271
0
0
3272
0
0
3273
0
0
3274
0
0
3275
0
0
3276
0
0
3277
0
0
3278
0
0
3279
0
0
3280
0
0
3281
0
0
3282
0
0
3283
0
0
3284
0
0
3285
0
0
3286
0
0
3287
0
0
3288
0
0
3289
0
0
3290
0
0
3291
0
0
3292
0
0
3293
0
0
3294
0
0
3295
0
0
3296
0
0
3297
0
0
3298
0
0
3299
0
0
3300
0
0
3301
0
0
3302
0
0
3303
0
0
3304
0
0
3305
0
0
3306
0
0
3307
0
0
3308
0
0
3309
0
0
3310
0
0
3311
0
0
3312
0
0
3313
0
0
3314
0
0
3315
0
0
3316
0
0
3317
0
0
3318
0
0
3319
0
0
3320
0
0
3321
0
0
3322
0
0
3323
0
0
3324
0
0
3325
0
0
3326
0
0
3327
0
0
3328
0
0
3329
0
0
3330
0
0
3331
0
0
3332
0
0
3333
0
0
3334
0
0
3335
0
0
3336
0
0
3337
0
0
3338
0
0
3339
0
0
3340
0
0
3341
0
0
3342
0
0
3343
0
0
3344
0
0
3345
0
0
3346
0
0
3347
0
0
3348
0
0
3349
0
0
3350
0
0
3351
0
0
3352
0
0
3353
0
0
3354
0
0
3355
0
0
3356
0
0
3357
0
0
3358
0
0
3359
0
0
0
0
0
0
0
3360
40,686
0
40,686
0
0
0
40,686
Form
3800
(2024)
Form 3800 (2024)
Page
9
Part VI
Breakdown of Aggregate Amounts in Part IV
(see instructions)
Carryover
(a)
Line number from Part IV
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1
Part IV Line 1c
0
2
Part IV Line 1c
2011
82-2325117
1,607,503
1,607,503
0
3
Part IV Line 1c
0
4
Part IV Line 1c
0
5
Part IV Line 1c
0
6
Part IV Line 1c
0
7
Part IV Line 1k
0
8
Part IV Line 1k
0
9
Part IV Line 1k
0
10
Part IV Line 1k
0
11
Part IV Line 1k
450,000
344,614
105,386
12
Part IV Line 3
0
13
Part IV Line 3
2021
98-1577468
931
931
14
Part IV Line 3
0
15
Part IV Line 3
0
16
Part IV Line 3
0
17
Part IV Line 3
0
18
Part IV Line 4a
0
19
Part IV Line 4a
2011
1,620
1,620
20
Part IV Line 4a
0
21
Part IV Line 4a
0
22
Part IV Line 4a
0
23
Part IV Line 4a
0
24
Part IV Line 4f
0
25
Part IV Line 4f
2011
291,749
291,749
26
Part IV Line 4f
0
27
Part IV Line 4f
0
28
Part IV Line 4f
0
29
Part IV Line 4f
0
30
Part IV Line 4i
85-3284989
0
31
Part IV Line 4j
0
32
Part IV Line 4j
2023
85-3284989
5,002
5,002
33
Part IV Line 4j
0
34
Part IV Line 4j
0
35
Part IV Line 4j
0
36
Part IV Line 4j
0
37
Part IV Line 4z
0
38
Part IV Line 4z
2020
47-1249672
140,957
140,957
39
Part IV Line 4z
0
40
Part IV Line 4z
0
41
Part IV Line 4z
0
42
Part IV Line 4z
0
43
Part IV Line 5
439,328
439,328
44
Part IV Line 5
0
45
Part IV Line 5
0
46
Part IV Line 5
0
47
Part IV Line 6
1,607,503
1,607,503
0
48
Part IV Line 6
0
49
Part IV Line 6
0
50
Part IV Line 6
450,000
344,614
105,386
Form
3800
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
Form
4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
Attach to your tax return.
Go to
www.irs.gov/Form4562
for instructions and the latest information.
OMB No. 1545-0172
20
24
Attachment
Sequence No.
179
Name(s) shown on return
REGENTS OF THE UNIVERSITY OF MICHIGAN
Business or activity to which this form relates
530000
Identifying number
38-6006309
Part I
Election To Expense Certain Property Under Section 179
Note:
If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount (see instructions)
.......................
1
1,220,000
2
Total cost of section 179 property placed in service (see instructions)
.............
2
0
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
.......
3
3,050,000
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
...........
4
0
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,
see instructions
.............................
5
1,220,000
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29.
...........
7
0
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
........
8
0
9
Tentative deduction. Enter the
smaller
of line 5 or line 8
.................
9
0
10
Carryover of disallowed deduction from line 13 of your 2023 Form 4562.
............
10
0
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See
instructions.
..............................
11
0
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
......
12
0
13
Carryover of disallowed deduction to 2025. Add lines 9 and 10, less line 12
13
0
Note:
Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don't
include listed property. See instructions.
)
14
Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year. See instructions.
..........................
14
0
15
Property subject to section 168(f)(1) election
...................
15
0
16
Other depreciation (including ACRS)
.......................
16
0
Part III
MACRS Depreciation (Don't
include listed property.
See instructions.
)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2024
.........
17
3,624,610
18
If you are electing to group any assets placed in service during the tax year into one or more general asset
accounts, check here
...................
Section BAssets Placed in Service During 2024 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed in
service
(c)
Basis for depreciation
(business/investment use
onlysee instructions)
(d)
Recovery
period
(e)
Convention
(f)
Method
(g)
Depreciation deduction
19a
3-year property
b
5-year property
c
7-year property
d
10-year property
e
15-year property
f
20-year property
g
25-year property
25 yrs.
S/L
h
Residential rental
property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
i
Nonresidential real
property
39 yrs.
MM
S/L
MM
S/L
Section CAssets Placed in Service During 2024 Tax Year Using the Alternative Depreciation System
20a
Class life
S/L
b
12-year
12 yrs.
S/L
c
30-year
30 yrs.
MM
S/L
d
40-year
40 yrs.
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
.....................
21
0
22
Total.
Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here
and on the appropriate lines of your return. Partnerships and S corporationssee instructions
.....
22
3,624,610
23
For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs
.........
23
0
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form
4562
(2024)
Form 4562 (2024)
Page
2
Part V
Listed Property
(Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment,
recreation, or amusement.)
Note:
For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete
only
24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section ADepreciation and Other Information (Caution:
See the instructions for limits for passenger automobiles.
)
24a
Do you have evidence to support the business/investment use claimed?
Yes
No
24b
If "Yes," is the evidence written?
Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
(c)
Business/
investment
use
percentage
(d)
Cost or other
basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation/
deduction
(i)
Elected
section 179
cost
25
Special depreciation allowance for qualified listed property placed in service during the tax year
and used more than 50% in a qualified business use. See instructions.
........
25
0
26
Property used more than 50% in a qualified business use:
%
%
%
27
Property used 50% or less in a qualified business use:
%
S/L -
%
S/L -
%
S/L -
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
....
28
0
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
...............
29
0
Section BInformation on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
30
Total business/investment miles driven during the year
(
don't
include commuting miles)
.........
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
31
Total commuting miles driven during the year
....
32
Total other personal(noncommuting) miles driven
...
33
Total miles driven during the year. Add lines 30
through 32
................
34
Was the vehicle available for personal use
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
during off-duty hours?
............
35
Was the vehicle used primarily by a more than 5%
owner or related person?
...........
36
Is another vehicle available for personal use?
....
Section CQuestions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who
aren't
more than 5% owners or related persons. See instructions.
37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your
employees?
..................................
Yes
No
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
.........
39
Do you treat all use of vehicles by employees as personal use?
...................
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the
vehicles, and retain the information received?
.......................
41
Do you meet the requirements concerning qualified automobile demonstration use? See instructions.
.......
Note:
If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
period or
percentage
(f)
Amortization for
this year
42
Amortization of costs that begins during your 2024 tax year (see instructions):
43
Amortization of costs that began before your 2024 tax year
................
43
0
44
Total.
Add amounts in column (f). See the instructions for where to report
...........
44
0
Form
4562
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
Line 12 - Section 179 Expense Deduction Note:
SUMMARY
-
TIN:
Form
4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
Attach to your tax return.
Go to
www.irs.gov/Form4562
for instructions and the latest information.
OMB No. 1545-0172
20
24
Attachment
Sequence No.
179
Name(s) shown on return
REGENTS OF THE UNIVERSITY OF MICHIGAN
Business or activity to which this form relates
530000
Identifying number
38-6006309
Part I
Election To Expense Certain Property Under Section 179
Note:
If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount (see instructions)
.......................
1
1,220,000
2
Total cost of section 179 property placed in service (see instructions)
.............
2
0
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
.......
3
3,050,000
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
...........
4
0
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,
see instructions
.............................
5
1,220,000
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29.
...........
7
0
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
........
8
0
9
Tentative deduction. Enter the
smaller
of line 5 or line 8
.................
9
0
10
Carryover of disallowed deduction from line 13 of your 2023 Form 4562.
............
10
0
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See
instructions.
..............................
11
0
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
......
12
0
13
Carryover of disallowed deduction to 2025. Add lines 9 and 10, less line 12
13
0
Note:
Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don't
include listed property. See instructions.
)
14
Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year. See instructions.
..........................
14
0
15
Property subject to section 168(f)(1) election
...................
15
0
16
Other depreciation (including ACRS)
.......................
16
0
Part III
MACRS Depreciation (Don't
include listed property.
See instructions.
)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2024
.........
17
3,624,610
18
If you are electing to group any assets placed in service during the tax year into one or more general asset
accounts, check here
...................
Section BAssets Placed in Service During 2024 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed in
service
(c)
Basis for depreciation
(business/investment use
onlysee instructions)
(d)
Recovery
period
(e)
Convention
(f)
Method
(g)
Depreciation deduction
19a
3-year property
b
5-year property
c
7-year property
d
10-year property
e
15-year property
f
20-year property
g
25-year property
25 yrs.
S/L
h
Residential rental
property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
i
Nonresidential real
property
39 yrs.
MM
S/L
MM
S/L
Section CAssets Placed in Service During 2024 Tax Year Using the Alternative Depreciation System
20a
Class life
S/L
b
12-year
12 yrs.
S/L
c
30-year
30 yrs.
MM
S/L
d
40-year
40 yrs.
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
.....................
21
0
22
Total.
Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here
and on the appropriate lines of your return. Partnerships and S corporationssee instructions
.....
22
3,624,610
23
For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs
.........
23
0
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form
4562
(2024)
Form 4562 (2024)
Page
2
Part V
Listed Property
(Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment,
recreation, or amusement.)
Note:
For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete
only
24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section ADepreciation and Other Information (Caution:
See the instructions for limits for passenger automobiles.
)
24a
Do you have evidence to support the business/investment use claimed?
Yes
No
24b
If "Yes," is the evidence written?
Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
(c)
Business/
investment
use
percentage
(d)
Cost or other
basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation/
deduction
(i)
Elected
section 179
cost
25
Special depreciation allowance for qualified listed property placed in service during the tax year
and used more than 50% in a qualified business use. See instructions.
........
25
0
26
Property used more than 50% in a qualified business use:
%
%
%
27
Property used 50% or less in a qualified business use:
%
S/L -
%
S/L -
%
S/L -
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
....
28
0
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
...............
29
0
Section BInformation on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
30
Total business/investment miles driven during the year
(
don't
include commuting miles)
.........
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
31
Total commuting miles driven during the year
....
32
Total other personal(noncommuting) miles driven
...
33
Total miles driven during the year. Add lines 30
through 32
................
34
Was the vehicle available for personal use
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
during off-duty hours?
............
35
Was the vehicle used primarily by a more than 5%
owner or related person?
...........
36
Is another vehicle available for personal use?
....
Section CQuestions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who
aren't
more than 5% owners or related persons. See instructions.
37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your
employees?
..................................
Yes
No
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
.........
39
Do you treat all use of vehicles by employees as personal use?
...................
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the
vehicles, and retain the information received?
.......................
41
Do you meet the requirements concerning qualified automobile demonstration use? See instructions.
.......
Note:
If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
period or
percentage
(f)
Amortization for
this year
42
Amortization of costs that begins during your 2024 tax year (see instructions):
43
Amortization of costs that began before your 2024 tax year
................
43
0
44
Total.
Add amounts in column (f). See the instructions for where to report
...........
44
0
Form
4562
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
Line 12 - Section 179 Expense Deduction Note:
SUMMARY
-
TIN:
Form
4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
Attach to your tax return.
Go to
www.irs.gov/Form4562
for instructions and the latest information.
OMB No. 1545-0172
20
24
Attachment
Sequence No.
179
Name(s) shown on return
REGENTS OF THE UNIVERSITY OF MICHIGAN
Business or activity to which this form relates
530000
Identifying number
38-6006309
Part I
Election To Expense Certain Property Under Section 179
Note:
If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount (see instructions)
.......................
1
1,220,000
2
Total cost of section 179 property placed in service (see instructions)
.............
2
0
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
.......
3
3,050,000
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
...........
4
0
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,
see instructions
.............................
5
1,220,000
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29.
...........
7
0
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
........
8
0
9
Tentative deduction. Enter the
smaller
of line 5 or line 8
.................
9
0
10
Carryover of disallowed deduction from line 13 of your 2023 Form 4562.
............
10
0
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See
instructions.
..............................
11
0
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
......
12
0
13
Carryover of disallowed deduction to 2025. Add lines 9 and 10, less line 12
13
0
Note:
Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don't
include listed property. See instructions.
)
14
Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year. See instructions.
..........................
14
0
15
Property subject to section 168(f)(1) election
...................
15
0
16
Other depreciation (including ACRS)
.......................
16
0
Part III
MACRS Depreciation (Don't
include listed property.
See instructions.
)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2024
.........
17
3,624,610
18
If you are electing to group any assets placed in service during the tax year into one or more general asset
accounts, check here
...................
Section BAssets Placed in Service During 2024 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed in
service
(c)
Basis for depreciation
(business/investment use
onlysee instructions)
(d)
Recovery
period
(e)
Convention
(f)
Method
(g)
Depreciation deduction
19a
3-year property
b
5-year property
c
7-year property
d
10-year property
e
15-year property
f
20-year property
g
25-year property
25 yrs.
S/L
h
Residential rental
property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
i
Nonresidential real
property
39 yrs.
MM
S/L
MM
S/L
Section CAssets Placed in Service During 2024 Tax Year Using the Alternative Depreciation System
20a
Class life
S/L
b
12-year
12 yrs.
S/L
c
30-year
30 yrs.
MM
S/L
d
40-year
40 yrs.
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
.....................
21
0
22
Total.
Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here
and on the appropriate lines of your return. Partnerships and S corporationssee instructions
.....
22
3,624,610
23
For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs
.........
23
0
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form
4562
(2024)
Form 4562 (2024)
Page
2
Part V
Listed Property
(Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment,
recreation, or amusement.)
Note:
For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete
only
24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section ADepreciation and Other Information (Caution:
See the instructions for limits for passenger automobiles.
)
24a
Do you have evidence to support the business/investment use claimed?
Yes
No
24b
If "Yes," is the evidence written?
Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
(c)
Business/
investment
use
percentage
(d)
Cost or other
basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation/
deduction
(i)
Elected
section 179
cost
25
Special depreciation allowance for qualified listed property placed in service during the tax year
and used more than 50% in a qualified business use. See instructions.
........
25
0
26
Property used more than 50% in a qualified business use:
%
%
%
27
Property used 50% or less in a qualified business use:
%
S/L -
%
S/L -
%
S/L -
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
....
28
0
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
...............
29
0
Section BInformation on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
30
Total business/investment miles driven during the year
(
don't
include commuting miles)
.........
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
31
Total commuting miles driven during the year
....
32
Total other personal(noncommuting) miles driven
...
33
Total miles driven during the year. Add lines 30
through 32
................
34
Was the vehicle available for personal use
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
during off-duty hours?
............
35
Was the vehicle used primarily by a more than 5%
owner or related person?
...........
36
Is another vehicle available for personal use?
....
Section CQuestions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who
aren't
more than 5% owners or related persons. See instructions.
37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your
employees?
..................................
Yes
No
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
.........
39
Do you treat all use of vehicles by employees as personal use?
...................
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the
vehicles, and retain the information received?
.......................
41
Do you meet the requirements concerning qualified automobile demonstration use? See instructions.
.......
Note:
If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
period or
percentage
(f)
Amortization for
this year
42
Amortization of costs that begins during your 2024 tax year (see instructions):
43
Amortization of costs that began before your 2024 tax year
................
43
0
44
Total.
Add amounts in column (f). See the instructions for where to report
...........
44
0
Form
4562
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
Line 12 - Section 179 Expense Deduction Note:
SUMMARY
-
TIN:
Form
8949
Department of the Treasury
Internal Revenue Service
Sales and Other Dispositions of Capital Assets
File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Go to
www.irs.gov/Form8949
for instructions and the latest information.
OMB No. 1545-0074
20
24
Attachment
Sequence No.
12A
Name(s) shown on return
REGENTS OF THE UNIVERSITY OF MICHIGAN
Social security number or taxpayer identification number
38-6006309
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part I
Short-Term.
Transactions involving capital assets you held 1 year or less are generally short term (see instructions). For long-term transactions, see page 2.
Note:
You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box A, B,
or
C below. Check only one box.
If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(A)
Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(B)
Short-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(C)
Short-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
Schedule K-1
3,666,133
(
0
)
0
3,666,133
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 1b
(if
Box A
above is checked),
line 2
(if
Box B
above is checked), or
line 3
(if
Box C
above is checked).
.......
3,666,133
(
0
)
0
3,666,133
Note:
If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 37768Z
Form
8949
(2024)
Form 8949 (2024)
Attachment Sequence No.
12A
Page
2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
REGENTS OF THE UNIVERSITY OF MICHIGAN
Social security number or taxpayer identification number
38-6006309
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part II
Long-Term.
Transactions involving capital assets you held more than 1 year are generally long term (see instructions). For short-term transactions, see page 1.
Note:
You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box D, E,
or
F below. Check only one box.
If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(D)
Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(E)
Long-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(F)
Long-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
Schedule K-1
8,324,108
(
0
)
0
8,324,108
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 8b
(if
Box D
above is checked),
line 9
(if
Box E
above is checked), or
line 10
(if
Box F
above is checked)
........
8,324,108
(
0
)
0
8,324,108
Note:
If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
Form
8949
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1