Community Limited Care Dialysis Center

“The officers, directors and trustees of community limited care dialysis center listed in part vii, section a have a "business relationship" with each other by virtue of sitting on related entity boards of trihealth, inc. And its subsidiaries and affiliates as well as being employed by trihealth, inc., a related entity of community limited care dialysis center.”

“The organization has institutional members.”

“The organization's institutional members have the right to elect the members of the organiztion's governing body.”

“The organization's institutional members must approve certain financial transactions and amendments to the filing organization's governing documents.”

“Members of the board are provided an electronic copy of this form 990 along with senior management commentary prior to filing. Subsequent to presentation to the board, the tax department files the return making any non-substantive changes necessary to effect e-filing. Any such changes are not re-submitted to the board.”

“All board members are required to annually disclose certain financial interests and fiduciary relationships. The executive committee and corporate counsel review responses, conduct further investigation, if necessary, and determine when a conflict exists with respect to a certain transaction. If a conflict exists, the transaction is not to be entered into unless alternatives are fully investigated and, in their absence, the board, without participation of the interested member(s), determines that the transaction is in the best interest of the organization. Plans to manage the conflict during the relationship are implemented. All discussions are appropriately documented.”

“Community limited care dialysis center's governing documents, conflicts of interest policy and financial statements are available upon request. In addition, community limited care dialysis center's financial statements are included in the catholic health initiatives' consolidated audited financial statements that are available at www.catholichealthinit.org or at http://www/dacbond.com.”

“The officers and directors for community limited care dialysis center that show at least 60 hours per week provide services to trihealth, inc. (a related organization who paid the individuals) and its subsidiaries/affiliates ("trihealth") as an entire system. Hours worked, including their duties as officers and directors of the filing organization, are not tracked on an entity by entity basis, thus the average hours per week disclosed are estimates to show that the time spent by these individuals relate to them fulfilling their duties as full-time, 60 hours-per-week employees of trihealth versus their duties as officers and directors of the filing organization. In addition, the compensation reported on form 990, part vii was paid to these individuals in fulfillment of their duties as employees of trihealth.”

“The community limited care dialysis center has not formally adopted a written policy or procedure regarding joint ventures. However, catholic health initiatives, a related organization, has a system-wide joint venture model operating agreement which incorporates controls over the venture sufficient to ensure that (1) the exempt organization at all times retains control over the venture sufficient to ensure that the partnership furthers the exempt purpose of the organization; (2) in any partnership in which the exempt organization is a partner, achievement of exempt purposes is prioritized over maximization of profits for the partners; (3) the partnership does not engage in any activities that would jeopardize the exempt organization's exemption; (4) returns of capital, allocations, and distributions must be made in proportion to the partners' respective ownership interests; and (5) all contracts entered into by the partnership with the exempt organization must be at arm's-length, with prices set at fair market value. Any joint venture agreements that do not conform to the model agreement are generally reviewed by counsel.”

“The organization's mission is to nurture the healing ministry of the church by bringing it new life, energy and viability in the 21st century. Fidelity to the gospel urges us to emphasize human dignity and social justice as we move toward the creation of healthier communities.”

“Community limited care dialysis center ("clcdc") was incorporated in 1974 and is recognized by the internal revenue service ("irs") as exempt from federal income tax under internal revenue code section ("irc sec.") 501(a) as a title holding corporation as defined in irc sec. 501(c)(2). Its exclusive purpose is holding title to property, collecting the revenue therefrom, and remitting the entire amount thereof, less expenses, to the good samaritan hospital of cincinnati, ohio ("hospital"), an organization recognized by the irs as exempt from federal income tax under section 501(a) of the code as an organization described in irc sec. 501(c)(3). Clcdc holds a membership interest in various joint ventures that operate community renal dialysis centers in and around the cincinnati, ohio area. Clcdc maintains no active involvement in the joint ventures and the membership interest is held strictly as a passive investment pursuant to gcm 39597 and thus in line with its exemption as a title holding company under irc sec. 501(c)(2). In addition to the membership interests, clcdc holds title to two (2) buildings that are leased to the above-mentioned joint venture and used in joint venture's provision of renal dialysis services. During fiscal year 2021, clcdc transferred to hospital approximately $3.2 million.”

“The financial statements of community limited care dialysis center are audited as part of trihealth, inc. And its subsidiaries and affiliates ("trihealth"). Trihealth has a committee that assumes the responsibility for oversight of the audit of both its and its subsidiaries and affiliates financial statements as well as the selection of the independent auditor. During the tax year, there was not a change in the process of audit oversight and/or selection of an independent auditor by trihealth.”