Community Dialysis Center FY2022 filing

Tax-deductible

Shaker Hts, OH501(c)(3)Since 1973Health CareEIN 34-1140468

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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.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $2.1M a year · 8% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3.0M
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27.6M
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$29.3M
+5% vs prior year
Spent
$33.1M
To programs
93%
Net assets
$33.2M
By yearFY2020–FY2025
Revenue
$29.3M
FY2022▲ +5%
Revenue by fiscal year
FY2020$32.6M
FY2021$27.8M
FY2022$29.3M
FY2023$28.0M
FY2024$25.2M
FY2025$27.1M
Expenses
$33.1M
FY2022▲ +3%
Expenses by fiscal year
FY2020$33.9M
FY2021$32.2M
FY2022$33.1M
FY2023$29.6M
FY2024$28.1M
FY2025$25.9M
Net assets
$33.2M
FY2022▼ -16%
Net assets by fiscal year
FY2020$47.4M
FY2021$39.5M
FY2022$33.2M
FY2023$27.2M
FY2024$19.6M
FY2025$19.7M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1974.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $30.7M Management & general 7% · $2.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

18 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Community Dialysis Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides hemodialysis and related care to patients, regardless of their ability to pay.

Provided by the organization

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1 program service account for $30.7M of program spending, described in the organization's own filed words · FY2022.
01

The center performs hemodialysis treatments and ancillary services for patients. For the current year, the center performed 83,178 treatments.

$30.7Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$3.0M
Grants paid · 8 grants · $7.7M · 2020–2025

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$29.3M
Ln 12
Fees for servicesLn 2g$30.9M
Investment incomeLn 3$35K
Gifts and grantsLn 1h$4K
Money outPt IX
$33.1M
Ln 25
Programscol B$30.7M
Managementcol C$2.3M
Owns and owesPt X
$33.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$60.7M
LiabilitiesLn 26$27.6M
PeoplePt VI, VII
18
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$30.9M
Investment incomeLn 3$35K
Gains on assetsLn 7−$293
Total revenueLn 12$29.3M
Assets in detailPt X, end of year
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$7.1M
Land, buildings, equipmentLn 10c$39.0M
Other assetsLn 15$8.3M
Total assetsLn 16$60.7M
LiabilitiesLn 26$27.6M
Net assetsLn 32$33.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 611
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.5M$1.1M
InvestmentsLn 11–13$7.2M$7.1M
Land, buildings, equipmentLn 10c$39.2M$39.0M
Total assetsLn 16$67.1M$60.7M
LiabilitiesLn 26$27.6M$27.6M
Net assetsLn 32$39.5M$33.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$948K$948K
Management feesLn 11a$2.5M$2.3M$251K
Legal feesLn 11b$1K$1K$129
Accounting feesLn 11c$48K$44K$5K
Other fees for servicesLn 11g$153K$138K$15K
Advertising and promotionLn 12$65K$44K$21K
Office expensesLn 13$390K$246K$144K
Information technologyLn 14$849K$764K$85K
OccupancyLn 16$806K$726K$80K
Conferences, conventions and meetingsLn 19$23K$20K$2K
InterestLn 20$1.1M$1.0M$111K
Depreciation, depletion and amortizationLn 22$5.8M$5.2M$547K
InsuranceLn 23$287K$259K$29K
Other expenses (24a–d)Ln 24$20.0M$19.0M$1.0M
All other expensesLn 24e$66K$66K
Total functional expensesLn 25$33.1M$30.7M$2.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $27.1M$25.9M$1.1M$19.7M 990 PDF
FY2024 $25.2M$28.1M−$2.9M$19.6M 990 PDF
FY2023 $28.0M$29.6M−$1.6M$27.2M 990 PDF
FY2022 Viewing $29.3M$33.1M−$3.8M$33.2M 990 PDF
FY2021 $27.8M$32.2M−$4.4M$39.5M 990 PDF
FY2020 $32.6M$33.9M−$1.3M$47.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $29,305,676 across 7 lines filed
VIII-1f All other contributions, gifts and grants$3,803
VIII-1h Total contributions, gifts and grants$3,803
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,906,924$30,906,924
VIII-3 Investment incomeExcluded from tax $35,554$35,554
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$293−$293
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission −$1,640,312−$1,640,312
VIII-12 Total revenueRelated to mission $29,266,612 · Unrelated business $0 · Excluded from tax $35,261$29,305,676
Part IX · Statement of functional expenses $33,057,549 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $948,000$948,000
IX-11a Management feesPrograms $2,260,098 · Management $251,122$2,511,220
IX-11b Legal feesPrograms $1,165 · Management $129$1,294
IX-11c Accounting feesPrograms $43,515 · Management $4,835$48,350
IX-11g Other fees for servicesPrograms $138,046 · Management $15,338$153,384
IX-12 Advertising and promotionPrograms $43,751 · Management $20,841$64,592
IX-13 Office expensesPrograms $245,746 · Management $143,829$389,575
IX-14 Information technologyPrograms $764,403 · Management $84,934$849,337
IX-16 OccupancyPrograms $725,890 · Management $80,045$805,935
IX-19 Conferences, conventions and meetingsPrograms $20,191 · Management $2,395$22,586
IX-20 InterestPrograms $1,036,277 · Management $110,538$1,146,815
IX-22 Depreciation, depletion and amortizationPrograms $5,218,689 · Management $546,900$5,765,589
IX-23 InsurancePrograms $258,601 · Management $28,733$287,334
IX-24 Other expenses (24a–d)Programs $18,962,281 · Management $1,034,949$19,997,230
IX-24e All other expensesPrograms $66,308$66,308
IX-25 Total functional expensesPrograms $30,732,961 · Management $2,324,588 · Fundraising $0$33,057,549
Part X · Balance sheet $60,749,070 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,464,509$1,061,723
X-4 Accounts receivableStart of year $2,903,961$3,827,460
X-8 Inventories for sale or useStart of year $748,828$1,323,468
X-9 Prepaid expenses and deferred chargesStart of year $222,032$235,841
X-10c Land, buildings and equipment, netStart of year $39,192,860$38,982,789
X-11 Publicly traded securitiesStart of year $7,183,993$7,060,508
X-15 Other assetsStart of year $15,341,692$8,257,281
X-16 Total assetsStart of year $67,057,875$60,749,070
X-17 Accounts payable and accrued expensesStart of year $4,615,567$5,201,749
X-20 Tax-exempt bond liabilitiesStart of year $17,603,270$17,646,829
X-25 Other liabilitiesStart of year $1,221,526$1,062,035
X-26 Total liabilitiesStart of year $27,590,137$27,571,564
X-27 Net assets without donor restrictionsStart of year $39,467,738$33,177,506
X-32 Total net assets or fund balancesStart of year $39,467,738$33,177,506
X-33 Total liabilities and net assetsStart of year $67,057,875$60,749,070
Part XI · Reconciliation of net assets $33,177,506 net assets at year end
XI-1 Total revenue$29,305,676
XI-2 Total expenses$33,057,549
XI-3 Revenue less expenses−$3,751,873
XI-4 Net assets at start of year$39,467,738
XI-9 Other changes in net assets−$2,538,359
XI-10 Net assets at end of year$33,177,506

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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