2020-10-20T10:59:44-05:00 2019-12-31 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2019-01-01 341856467 THE CENTER FOR DIALYSIS CARE AT HEATHER HILL CENT 2162957000 18720 CHAGRIN BLVD SHAKER HEIGHTS OH 44122 DAVID OPPENLANDER CHIEF FINANCIAL OFFICER 2162957000 2020-10-19 1 CHRISTOPHER B ANDERSON P00226559 2163630100 104.230.124.67 2020-10-19 13:36:12 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F31C6E7040B009470829250F0E45C8144456BC5D 2019 2021-01-29 14:40:06Z GARY ROBINSON 18720 CHAGRIN BLVD SHAKER HTS OH 44122 1517422 0 X N/A X 1998 OH TO OPERATE AN OUTPATIENT HEMODIALYSIS CENTER FOR THE TREATMENT OF PERSONS WITH RENAL DISEASE AND TO DO ALL THINGS NECESSARY IN THE OPERATION OF SUCH CENTER. 5 5 0 0 0 0 0 0 1584790 1470747 -2982 35886 50670 6041 1632478 1512674 0 0 0 0 0 0 0 0 0 1760172 1597501 1760172 1597501 -127694 -84827 618808 874827 146303 598830 472505 275997 TO OPERATE AN OUTPATIENT HEMODIALYSIS CENTER FOR THE TREATMENT OF PERSONS WITH RENAL DISEASE AND TO DO ALL THINGS NECESSARY IN THE OPERATION OF SUCH CENTER. 0 0 1493473 1476788 THE CENTER PERFORMS HEMODIALYSIS TREATMENTS AND ANCILLARY SERVICESFOR PATIENTS IN A NURSING HOME ENVIRONMENT. 5,097 TREATMENTS WEREPERFORMED FOR THE YEAR ENDED DECEMBER 31, 2019. 1493473 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 OH X DAVID OPPENLANDER 2162957003 18720 CHAGRIN BLVD SHAKER HEIGHTS OH 44122 X GARY ROBINSON CHAIR 1.00 X X 0 0 0 CHERYL WINTERICH SECRETARY 1.00 X X 0 0 0 DON DECARLO VICE PRESIDENT 1.00 X X 0 0 0 KELLY HYLAND TREASURER 1.00 X X 0 0 0 0 0 0 0 0 0 0 CENTERS FOR DIALYSIS CARE INC 18720 CHAGRIN BLVD SHAKER HEIGHTS OH 44122 MANAGEMENT & PERSONNEL SERVICES 831252 1 PATIENT SERV. REVENUE 621400 1470747 1470747 1470747 40634 4748 35886 35886 35886 OTHER OPER. REVENUE 621400 6041 6041 6041 1512674 1476788 0 35886 116766 107425 9341 1939 1786 153 16411 15098 1313 3994 3245 749 37252 31975 5277 86276 79374 6902 2664 2584 80 37011 35706 1305 17919 16485 1434 LEASED EMPLOYEES 714486 644302 70184 SUPPLIES 466497 464229 2268 MAINTENANCE 49798 48050 1748 BAD DEBT EXPENSE 29770 29770 16718 13444 3274 1597501 1493473 104028 0 79514 57450 281285 227415 31667 39265 14733 14783 718179 521399 211609 196780 0 339134 618808 874827 146303 219289 0 379541 146303 598830 X 472505 275997 472505 275997 618808 874827 X -84827 -111681 X 0 1 X 0 0 X 238021 116773 121248 480158 404626 75532 196780 RIGHT OF USE ASSETS 339134 339134 LEASE LIABILITIES 379541 379541 1482904 -29770 -29770 1512674 0 1512674 1567731 0 1567731 29770 29770 1597501 PART XI, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE NETTED WITH REVENUE ON FINANCIAL STATEMENTS PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE NETTED WITH REVENUE ON FINANCIAL STATEMENTS FORM 990, PART VI, SECTION A, LINE 3 DELEGATION OF CERTAIN MANAGEMENT DUTIES - THE ORGANIZATION DELEGATED CERTAIN DUTIES TO THE CENTERS FOR DIALYSIS CARE, INC., A WHOLLY OWNED SUBSIDIARY OF COMMUNITY DIALYSIS CENTER. COMMUNITY DIALYSIS CENTER IS ONE OF THE TWO MEMBERS OF THE CENTERS FOR DIALYSIS CARE AT HEATHER HILL. THE CENTERS FOR DIALYSIS CARE, INC. PROVIDES THE STAFFING, FINANCIAL RECORD KEEPING, AND OPERATIONAL SUPPORT TO THE ORGANIZATION. THE CHARGES FOR THESE SERVICES ARE AT COST. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE CORPORATION - THE CENTER HAS 2 MEMBERS: COMMUNITY DIALYSIS CENTER AND UNIVERSITY HOSPITALS HEALTH SYSTEM, BOTH OF WHICH ARE SECTION 501(C)(3) ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS' POWER TO ELECT BOARD MEMBERS - EACH OF THE MEMBERS HAS THE POWER TO APPOINT 2 TRUSTEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B DECISION APPROVAL BY THE MEMBERS -CERTAIN MAJOR DECISIONS OF THE ORGANIZATION ARE SUBJECT TO THE APPROVAL OF THE TWO MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW - FORM 990 IS REVIEWED BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY - THE TWO MEMBERS OF THE ORGANIZATION MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY TO ENSURE THAT INDIVIDUALS WITH A CONFLICT REGARDING A PARTICULAR TRANSACTION DO NOT PARTICIPATE IN THE EVALUATION OR APPROVAL PROCESSES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS - THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT POLICY, & GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE -111,681. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS EXPLANATION: RIGHT OF USE ASSETS AND LIABILITIES - IN FEBRUARY 2016, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED ACCOUNTING STANDARDS UPDATE ("ASU") NO. 2016-02, LEASES (TOPIC 842) ("ASU NO. 2016-02"). THE AMENDMENTS IN ASU NO. 2016-02 CHANGE THE EXISTING ACCOUNTING STANDARDS FOR LEASE ACCOUNTING, INCLUDING REQUIRING LESSEES TO RECOGNIZE MOST LEASES ON THEIR BALANCE SHEETS. ASU NO. 2016-02 IS EFFECTIVE FOR ANNUAL PERIODS BEGINNING AFTER DECEMBER 15, 2020; HOWEVER, THE CENTER HAS ELECTED TO EARLY ADOPT THE STANDARD IN 2019. ASU NO. 2016-02 REQUIRES A MODIFIED RETROSPECTIVE TRANSITION APPROACH FOR ALL LEASES EXISTING AT, OR ENTERED INTO AFTER, THE DATE OF INITIAL APPLICATION, WITH AN OPTION TO USE CERTAIN TRANSITION RELIEF. UPON ITS ADOPTION OF ASU NO. 2016-02 ON JANUARY 1, 2019, THE CENTER ADOPTED THE PACKAGE OF PRACTICAL EXPEDIENTS FOR ALL LEASES THAT COMMENCED BEFORE THE EFFECTIVE DATE OF JANUARY 1, 2019. ACCORDINGLY, THE CENTER 1) DID NOT REASSESS WHETHER ANY EXPIRED OR EXISTING CONTRACTS ARE OR CONTAIN LEASES, 2) DID NOT REASSESS THE LEASE CLASSIFICATION FOR ANY EXPIRED OR EXISTING LEASE AND 3) DID NOT REASSESS INITIAL DIRECT COSTS FOR ANY EXISTING LEASES. THE CENTER DID NOT ELECT THE PRACTICAL EXPEDIENT RELATED TO USING HINDSIGHT TO REEVALUATE THE LEASE TERM. THE CENTER ADOPTED ASU NO. 2016 02 WHICH RESULTED IN A CUMULATIVE EFFECT ADJUSTMENT OF $111,681 AS OF JANUARY 1, 2019. 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.