Civic Intelligence

Community Dialysis Center

990 • Fiscal year 2014 • EIN 34-1140468

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

18720 Chagrin BlvdShaker Heights, OH 44122

(216) 295-7003

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.13x

Higher debt load relative to assets than 34% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.18x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

62nd percentile

8.0%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

79th percentile

$425,975

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

66th percentile

8.6%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-6.4%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Assets

Up

$40,073,553

Up $3,178,532 (+8.6%) from 2013

Net Assets

Up

$34,769,767

Up $2,735,412 (+8.5%) from 2013

Liabilities

Up

$5,303,786

Up $443,120 (+9.1%) from 2013

Revenue

Down

$28,672,011

Down $1,971,526 (-6.4%) from 2013

Expenses

Down

$26,386,784

Down $664,821 (-2.5%) from 2013

Net Income

Down

$2,285,227

Down $1,306,705 (-36%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2010: $25,197,564Liabilities 2010: $2,262,709Net Assets 2010: $22,934,8552010Assets 2011: $31,596,196Liabilities 2011: $4,772,254Net Assets 2011: $26,823,9422011Assets 2012: $34,276,850Liabilities 2012: $5,811,666Net Assets 2012: $28,465,1842012Assets 2013: $36,895,021Liabilities 2013: $4,860,666Net Assets 2013: $32,034,3552013Assets 2014: $40,073,553Liabilities 2014: $5,303,786Net Assets 2014: $34,769,7672014Assets 2015: $38,501,519Liabilities 2015: $5,255,012Net Assets 2015: $33,246,5072015Assets 2016: $34,701,341Liabilities 2016: $4,818,827Net Assets 2016: $29,882,5142016Assets 2017: $73,596,632Liabilities 2017: $28,987,697Net Assets 2017: $44,608,9352017Assets 2018: $85,830,886Liabilities 2018: $31,389,837Net Assets 2018: $54,441,0492018Assets 2019: $80,001,350Liabilities 2019: $28,795,228Net Assets 2019: $51,206,1222019Assets 2020: $75,430,455Liabilities 2020: $28,044,786Net Assets 2020: $47,385,6692020Assets 2021: $67,057,875Liabilities 2021: $27,590,137Net Assets 2021: $39,467,7382021Assets 2022: $60,749,070Liabilities 2022: $27,571,564Net Assets 2022: $33,177,5062022Assets 2023: $53,941,662Liabilities 2023: $26,729,297Net Assets 2023: $27,212,3652023Assets 2024: $46,019,728Liabilities 2024: $26,387,516Net Assets 2024: $19,632,2122024

Highlighted filing

2014

Assets$40,073,553
Liabilities$5,303,786
Net Assets$34,769,767

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $20,002,3302010Expenses 2011: $26,542,5132011Expenses 2012: $24,500,5462012Revenue 2013: $30,643,537Expenses 2013: $27,051,605Net Income 2013: $3,591,9322013Revenue 2014: $28,672,011Expenses 2014: $26,386,784Net Income 2014: $2,285,2272014Revenue 2015: $30,245,910Expenses 2015: $29,845,543Net Income 2015: $400,3672015Revenue 2016: $30,888,133Expenses 2016: $32,219,926Net Income 2016: -$1,331,7932016Revenue 2017: $29,077,424Expenses 2017: $28,225,363Net Income 2017: $852,0612017Revenue 2018: $31,147,003Expenses 2018: $30,681,426Net Income 2018: $465,5772018Revenue 2019: $29,479,435Expenses 2019: $29,257,479Net Income 2019: $221,9562019Revenue 2020: $32,621,925Expenses 2020: $33,928,686Net Income 2020: -$1,306,7612020Revenue 2021: $27,784,198Expenses 2021: $32,176,879Net Income 2021: -$4,392,6812021Revenue 2022: $29,305,676Expenses 2022: $33,057,549Net Income 2022: -$3,751,8732022Revenue 2023: $28,019,591Expenses 2023: $29,634,732Net Income 2023: -$1,615,1412023Revenue 2024: $25,187,566Expenses 2024: $28,090,043Net Income 2024: -$2,902,4772024

Highlighted filing

2014

Revenue$28,672,011
Expenses$26,386,784
Net Income$2,285,227
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$32,162,185
Mission and Program Overview

Mission

Community dialysis center (cdc) is a charitable organization which treats people with renal disease on an outpatient basis. Cdc will operate to the extent of its financial ability for those who are able and expected to pay. Cdc will not refuse to accept patients who cannot pay for such services. Medicare and medicaid patients will be served as well.

The center performs hemodialysis treat- ments and ancillary services for patients, regardless of the ability to pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,691,549$10,735,312▲ $5,043,763
Accounts Receivable$5,084,567$5,226,865▲ $142,298
Investments in Publicly Traded Securities$6,323,742$5,160,671▼ $1,163,071
Savings and Temporary Cash Investments$2,540,447$2,379,795▼ $160,652
Inventories for Sale or Use$420,932$503,528▲ $82,596
Prepaid Expenses and Deferred Charges$181,220$221,007▲ $39,787
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$36,895,021$40,073,553▲ $3,178,532
Other Assets Total$16,652,564$15,846,375▼ $806,189
Liabilities
Accounts Payable and Accrued Expenses$4,165,914$4,840,618▲ $674,704
Grants Payable$694,752$463,168▼ $231,584
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,860,666$5,303,786▲ $443,120
Net Assets / Fund Balance
Unrestricted Net Assets$32,020,803$34,702,401▲ $2,681,598
Temporarily Rstr Net Assets$13,552$67,366▲ $53,814
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$32,034,355$34,769,767▲ $2,735,412
Total Liabilities and Net Assets / Fund Balance$36,895,021$40,073,553▲ $3,178,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,068,387$2,510,719$10,579,106
Equipment$2,666,925$7,606,933$10,273,858
Other Assets Org$884,438--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane WishChief Executive OfficerFT$321,644$104,331$425,975

Board Members and Trustees

NameTitle
Russell EcklesChair
Ronald HessVice Chair
Cynthia StrukDirector
Gary RobinsonDirector
Jason AdamsDirector
John KrizanskyDirector
Linda FousekDirector
Maan FaresDirector
Mary LinkDirector
Patricia RamseyDirector
Richard KretschmanDirector
David OppenlanderChief Financial Officer
Mary BrightSecretary
Kristen KollarTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Centers For Dialysis Care INCMgmt&personnel Svcs18720 CHAGRIN BLVD, Shaker Heights, OH 44122$11,788,938
Revenue and Support

Revenue Composition

Contributions and Grants
$53,814
Program Service Revenue
$26,876,638
Investment Income
$69,568
Other Revenue
$1,671,991
All Other Contributions
$53,814
Change in Net Assets
$2,285,227

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,672,011
Revenue Not Reported on Form 990
$-26,071
Total Revenue per Audited Statements
$28,645,940
Total Revenue per Form 990
$28,672,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,953,309
Salaries, Compensation, and Employee Benefits$425,975
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,026,162$225,129-$2,251,291
All Other Expenses$783,467$1,167,562-$1,951,029
Occupancy$1,913,631--$1,913,631
Other Expenses$985,437$110,539-$985,437
Depreciation Depletion$464,791$408,724-$873,515
Information Technology$712,109$79,123-$791,232
Current Officers, Directors, Trustees, and Key Employees$370,598$55,377$0$425,975
Insurance$240,303$26,700-$267,003
Fees for Services Legal-$94,161-$94,161
Interest$90,650--$90,650
Fees for Services Accounting-$59,289-$59,289
Conferences and Meetings$14,472$20,688-$35,160
Fees for Services Other-$30,179-$30,179
Travel-$30,021-$30,021
Grants to Domestic Orgs$7,500--$7,500
Total Functional Expenses$23,189,037$3,197,747$0$26,386,784

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$26,386,784
Total Expenses per Audited Statements$26,386,784
Total Expenses per Form 990$26,386,784
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Minororg&tissue TranedprogramShaker Hts, OH501(c)(3)General$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, LINE 3 - DELEGATION OF CERTAIN MANAGEMENT DUTIES:

Community dialysis center delegated certain duties to the centers for dialysis care, inc., a 100% owned subsidiary. The centers for dialysis care, inc. Provides the staffing, financial record keeping, and operational support to community dialysis center. The charges for these services are below market value.

FORM 990, PART VI, LINE 11B - REVIEW OF FORM 990:

Form 990 is reviewed by the ceo and cfo. It is then reviewed with the finance committee of the board of directors.

FORM 990,PART VI,LINE 12C - MONITORING AND ENFORCEMENT OF CONFLICT POLICY:

The monitoring and enforcement of the conflict of interest policy is overseen by the governance committee of the board. When a conflict arises, the individual is not permitted to vote or participate in the discussion of the transaction. Persons that are independent of the individual with the conflict make the decision about the transaction. The deliberations and decision are documented in the minutes of the board.

FORM 990, PART VI, LINE 15 - COMPENSATION REVIEW AND APPROVAL:

The compensation committee of the board reviews and approves all salaries for the executive staff as well as the general compensation increases for the entire organization. Periodically, comparable compensation data from outside sources is reviewed, and the data is used in determining the compensation of the executive staff. The members of the compensation committee are independent of the executive staff and other employees of community dialysis center.

FORM 990, PART VI, LINE 19 - AVAILABILITY OF DOCUMENTS:

The center's financial statements, conflict policy and governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Community Dialysis Center
EIN
34-1140468
In Care Of
% BRENDA KRZYWICKI
Phone
2162957003
Address
18720 CHAGRIN BLVD, SHAKER HEIGHTS, OH 44122

Signing Officer

Name
David Oppenlander
Title
Chief Financial Officer
Phone
2162957003
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Wish
Formed
1973
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
28

Preparer

Firm
Maloney Novotny LLC
Address
1111 SUPERIOR AVENUE SUITE 700, CLEVELAND, OH 44114
Preparer
Christopher B Anderson
Phone
2163630100
Supplemental Narrative

Additional Explanations

COMPLETION OF SCHEDULE H:

Although this organization utilizes the provisions of section 170(b)(1)(a)(iii) for its public charity status, it is not licensed in the state of ohio as a "hospital". Therefore, we have not completed schedule h, in accordance with the instructions for that schedule.

FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS:

Transfer from leonard c. Rosenberg renal research foundation, a related sec. 501(c)(3) affiliate: $476,256

Financial Statement Notes

PART X, LINE 2 - FIN 48 FOOTNOTE:

THE FOLLOWING FOOTNOTE IS INCLUDED IN THE COMBINED FINANCIAL STATEMENTS AND REFERS TO ALL ENTITIES INCLUDED IN THAT COMBINED REPORT: INCOME TAXES - The Centers account for income taxes under accounting principles generally accepted in the United States of America which clarify the accounting for uncertainty in income taxes recognized in the Centers' financial statements. The provisions prescribe certain criteria for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These provisions also provide guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. There were no unrecognized tax benefits as of December 31, 2014 and 2013. As of December 31, 2014, the Centers' income tax years from 2011 and thereafter remain subject to examination by the Internal Revenue Service, as well as various state and local taxing authorities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MembersOrStockholdersInd0false
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IRS990/OtherExpensesGrp/Desc1SUPPLIES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2756381
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt013552
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IRS990/PYGrantsAndSimilarPaidAmt012500
IRS990/PYInvestmentIncomeAmt032101
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IRS990/PYOtherRevenueAmt01491579
IRS990/PYProgramServiceRevenueAmt029106305
IRS990/PYRevenuesLessExpensesAmt03591932
IRS990/PYSalariesCompEmpBnftPaidAmt0409376
IRS990/PYTotalExpensesAmt027051605
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$46.0$26.4$19.6$25.2$28.1$2.90
2023Detailed filing. Detailed filing data is available for this year.$53.9$26.7$27.2$28.0$29.6$1.62
2022Detailed filing. Detailed filing data is available for this year.$60.7$27.6$33.2$29.3$33.1$3.75
2021Detailed filing. Detailed filing data is available for this year.$67.1$27.6$39.5$27.8$32.2$4.39
2020Detailed filing. Detailed filing data is available for this year.$75.4$28.0$47.4$32.6$33.9$1.31
2019Detailed filing. Detailed filing data is available for this year.$80.0$28.8$51.2$29.5$29.3$0.22
2018Detailed filing. Detailed filing data is available for this year.$85.8$31.4$54.4$31.1$30.7$0.47
2017Detailed filing. Detailed filing data is available for this year.$73.6$29.0$44.6$29.1$28.2$0.85
2016Detailed filing. Detailed filing data is available for this year.$34.7$4.82$29.9$30.9$32.2$1.33
2015Detailed filing. Detailed filing data is available for this year.$38.5$5.26$33.2$30.2$29.8$0.40
2014Detailed filing. Detailed filing data is available for this year.$40.1$5.30$34.8$28.7$26.4$2.29
2013Detailed filing. Detailed filing data is available for this year.$36.9$4.86$32.0$30.6$27.1$3.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.3$5.81$28.5$24.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.6$4.77$26.8$26.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.2$2.26$22.9$20.0