Community Dialysis Center - Westside
Nonprofit profile at a glance
- EIN
- 341807927
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Shaker Heights, OH, USA
- Phone
- 2162957000
- Rating confidence
- Limited
- Sector
- Health Treatment Facilities, Primarily Outpatient
Reported finances
- Revenue
- $4,152,617
- Expenses
- $4,046,958
- Assets
- $1,364,847
- Liabilities
- $151,269
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
21 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide treatment to persons with renal disease on an outpatient basis and to organize, operate, sponsor, and administer outpatient dialysis centers to do all the things necessary in the administration of such care.
What it reported doing in 2010
The center performs hemodialysis treatments and ancillary services for patients. For the current year, the center performed 15,710 treatments.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 94
- Accountability: 95
- Sustainability: 46
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.5%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.34; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 1.1%; rating input score 82; 82nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 19 of 19 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.7M in reported program spending
- Leadership: top reported pay $358K · 21 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed
- Consistency: 20 of 20 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Related organizations: 6 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Review — Sustainability: Operating margin scored 51/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.