Dialysis Center of Lincoln Inc
Nonprofit profile at a glance
- EIN
- 470708725
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Lincoln, NE, USA
- Phone
- 4024895339
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Health Treatment Facilities, Primarily Outpatient
Reported finances
- Revenue
- $15,979,305
- Expenses
- $15,839,395
- Assets
- $26,023,190
- Liabilities
- $1,408,187
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- SCOTT BUTTERFIELD (CEO)
Highest reported compensation
- SCOTT BUTTERFIELD (CEO): $313,649 total reported compensation
- KAY RICHTER (CFO): $197,026 total reported compensation
- ELIZABETH LONGNECKER (DIRECTOR OF NURSING): $157,928 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide high quality dialysis in a rehabilitative environment with an emphasis on education and support to patients and their families.
What it reported doing in 2024
Dialysis center of lincoln (dcl) provided inpatient and outpatient renal dialysis services primary to residents of southeast Nebraska. At the end of 2024, dcl had 202 patients. During the year, dcl provided 33,344 dialysis treatments including 4,348 treatments to hospital inpatients. Dcl has been recognized for innovation since its founding in 1987. Dcl participates in research programs related to kidney disease and treatment. Employees are encouraged to pursue advanced certifications and participate in local and national organizations that foster advancements in renal dialysis.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 77
- Accountability: 95
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.9%; rating input score 90
- Program expense ratio: 86.2%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Scored; rating input score 0
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: 0.9%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 1.64; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 1.4% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 12th percentile among comparable filings
- Asset growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings
Details
- Where the money goes: 89.9% of revenue deployed · 86.2% of spending went to programs
- Governance: 4 of 4 board members independent · 8 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $13.7M in reported program spending
- Leadership: top reported pay $314K · 12 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $902K reported
- Consistency: 32 of 32 current checks pass
- Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
- Filing history: 12 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: 5 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.