Check before you give

Community Limited Care Dialysis Center

EIN 23-7419853 · Cincinnati, OH

Public records raise at least one point you should look into before giving.

What it says it does

SEE SCHEDULE O

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

COMMUNITY LIMITED CARE DIALYSIS CENTER ("CLCDC") WAS INCORPORATED IN 1974 AND IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE ("IRS") AS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION ("IRC SEC.") 501(A) AS A TITLE HOLDING CORPORATION AS DEFINED IN IRC SEC. 501(C)(2). ITS EXCLUSIVE PURPOSE IS HOLDING TITLE TO PROPERTY, COLLECTING THE REVENUE THEREFROM, AND REMITTING THE ENTIRE AMOUNT THEREOF, LESS EXPENSES, TO THE GOOD SAMARITAN HOSPITAL OF CINCINNATI, OHIO ("HOSPITAL"), AN ORGANIZATION RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE CODE AS AN ORGANIZATION DESCRIBED IN IRC SEC. 501(C)(3). CLCDC HOLDS A MEMBERSHIP INTEREST IN VARIOUS JOINT VENTURES THAT OPERATE COMMUNITY RENAL DIALYSIS CENTERS IN AND AROUND THE CINCINNATI, OHIO AREA. CLCDC MAINTAINS NO ACTIVE INVOLVEMENT IN THE JOINT VENTURES AND THE MEMBERSHIP INTEREST IS HELD STRICTLY AS A PASSIVE INVESTMENT PURSUANT TO GCM 39597 AND THUS IN LINE WITH ITS EXEMPTION AS A TITLE HOLDING COMPANY UNDER IRC SEC. 501(C)(2). IN ADDITION TO THE MEMBERSHIP INTERESTS, CLCDC HOLDS TITLE TO TWO (2) BUILDINGS THAT ARE LEASED TO THE ABOVE-MENTIONED JOINT VENTURE AND USED IN JOINT VENTURE'S PROVISION OF RENAL DIALYSIS SERVICES. DURING FISCAL YEAR 2025, CLCDC TRANSFERRED TO HOSPITAL APPROXIMATELY $3.5 MILLION.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(2) title-holding corporation.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(2) title-holding corporation as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1998.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.