2024-10-22T14:27:57-05:00 2023-12-31 135565207 KPMG LLP 811 MAIN STREET HOUSTON TX 77002 990 2023-01-01 822722382 US RENAL CARE EMPLOYEE RELIEF FOUNDATION USRE 2147368958 5851 LEGACY CIRCLE 900 PLANO TX 75024 JAMES K HILGER TREASURER 2147368958 2024-10-18 1 0 KIMBERLY J MAC NAMEE P02479140 7193192000 2024-10-17 2023 2024-10-15 13:58:12Z JAMES K HILGER 5851 LEGACY CIRCLE 900 PLANO TX 75024 370674 0 X N/A X 2017 DE ADMINISTER A DISASTER FUND TO PROVIDE EMERGENCY FINANCIAL OR OTHER ASSISTANCE TO CURRENT & FUTURE EMPLOYEES OF U.S. RENAL CARE AND ITS AFFILIATED COMPANIES. 4 4 0 4 0 0 18911 370674 0 0 0 0 0 0 18911 370674 466302 321065 0 0 0 0 0 0 0 670 51 466972 321116 -448061 49558 45652 95210 0 0 45652 95210 X ADMINISTER A DISASTER FUND TO PROVIDE EMERGENCY FINANCIAL OR OTHER ASSISTANCE TO CURRENT & FUTURE EMPLOYEES OF U.S. RENAL CARE AND ITS AFFILIATED COMPANIES WHO HAVE EXPERIENCED AN UNANTICIPATED DISASTER OR UNEXPECTED EMERGENCY. 0 0 321065 321065 SEE SCHEDULE O. 321065 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 X JAMES K HILGER 2147368958 5851 LEGACY CIRCLE STE 900 PLANO TX 75024 X LAQUINTA JEFFERSON VICE PRESIDENT & DIRECTOR 1.00 1.00 X X 0 0 0 CHRISTOPHER SKOWRON VICE PRESIDENT/TAX 1.00 1.00 X X 0 0 0 DENISE MARIE KELSEY DIRECTOR 1.00 1.00 X 0 0 0 DEBBIE TAYLOR DIRECTOR 1.00 1.00 X 0 0 0 SHARON BRUNECZ PRESIDENT 1.00 1.00 X 0 0 0 THOMAS L WEINBERG SECRETARY 1.00 1.00 X 0 0 0 JAMES K HILGER TREASURER 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 370674 370674 370674 0 0 0 321065 321065 BANK FEES 51 51 321116 321065 51 0 45652 95210 45652 95210 0 0 X 0 0 0 0 45652 95210 45652 95210 45652 95210 49558 0 X 0 0 0 X 13280 555588 7072 18911 370674 965525 13280 555588 7072 18911 370674 965525 828789 136736 965525 0.14160 0.16520 X U.S. RENAL CARE EMPLOYEE RELIEF FOUNDATION (THE "FOUNDATION") DID NOT RECEIVE ONE THIRD OF ITS SUPPORT FROM THE GENERAL PUBLIC COMPUTED AS PRESCRIBED BY TREASURY REGULATION 1.170A-9(F)(2). DESPITE NOT MEETING THE MECHANICAL COMPUTATION TEST FOR DESIGNATION AS A PUBLICLY SUPPORTED ORGANIZATION, THE FOUNDATION DOES MEET THE DEFINITION OF A PUBLICLY SUPPORTED ORGANIZATION PURSUANT TO THE "FACTS AND CIRCUMSTANCES TEST" AS SET FORTH IN TREASURY REGULATION 1.170A(F)(3) AS FOLLOWS:I. TEN-PERCENT SUPPORT LIMITATIONTHE FOUNDATION TYPICALLY RECEIVES MORE THAN 10% OF ITS SUPPORT FROM THE PUBLIC AS DOCUMENTED IN THE PUBLIC SUPPORT AND TOTAL SUPPORT SCHEDULE OF THE FORM 990, SCHEDULE A. AS CAN BE SEEN IN THE SCHEDULES, THE PUBLIC SUPPORT PERCENTAGE FOR MOST OF THE YEARS EXCEED THE ONE THIRD SUPPORT CRITERIA. II. ATTRACTION OF PUBLIC SUPPORT SOURCES OF SUPPORTTHE FOUNDATION, AS AN EMPLOYEE RELIEF FUND, HAS A DIVERSE DONOR POOL, CONSISTENTLY OF A LARGE NUMBER OF INDIVIDUAL U.S. RENAL CARE EMPLOYEES.III. IN ADDITION TO THE REQUIREMENTS SET FORTH IN SECTION (F)(3)(I) AND (F)(3)(II), ALL PERTINENT FACTS AND CIRCUMSTANCES WILL BE TAKEN INTO CONSIDERATION IN DETERMINING WHETHER AN ORGANIZATION IS "PUBLICLY SUPPORTED". AN ORGANIZATION IS NOT GENERALLY REQUIRED TO SATISFY ALL THE FACTORS IN PARAGRAPHS (F)(3)(III)(A) THROUGH (F)(3)(III)(E) BUT THE FACTORS ARE RELEVANT TO EACH CASE DEPENDING UPON THE NATURE AND PURPOSE OF THE ORGANIZATION AND THE LENGTH OF TIME IT HAS BEEN IN EXISTENCE.A. PERCENTAGE OF FINANCIAL SUPPORTSCHEDULE A, PART II INDICATES THE FOUNDATION'S PUBLIC SUPPORT PERCENTAGE IS 14.16% AS OF DECEMBER 31, 2023. ONE OF THE PRIMARY CONTRIBUTING FACTORS TO NOT MEETING THE PUBLIC SUPPORT PERCENTAGE OF 33.33% IS THE HIGHER CONTRIBUTION AMOUNTS FROM A FEW SELECT INDIVIDUALS LOOKING TO SUPPORT THE FOUNDATION'S PROGRAMS. THE PERCENTAGE IS EXPECTED TO CONTINUE TO INCREASE IN THE FUTURE, AND SHOULD BE OVER 3.33% BY 2025.B. SOURCES OF SUPPORTTHE FOUNDATION WILL ENSURE YEAR OVER YEAR SUPPORT FROM A LARGE NUMBER OF INDIVIDUAL U.S. RENAL CARE DONORS GOING FORWARD.THE FOUNDATION'S MISSION IS TO ADMINISTER A DISASTER FUND TO PROVIDE EMERGENCY FINANCIAL OR OTHER ASSISTANCE TO CURRENT & FUTURE EMPLOYEES OF U.S. RENAL CARE AND ITS AFFILIATED COMPANIES WHO HAVE EXPERIENCES AN UNANTICIPATED DISASTER OR UNEXPECTED EMERGENCY.C. REPRESENTATIVE GOVERNING BODYTHE FOUNDATION'S BOARD CONSISTS OF U.S. RENAL CARE EMPLOYEES REPRESENTATIVE OF THE POOL OF EMPLOYEES THAT THE FOUNDATION IS MEANT TO ASSIST.D. AVAILABILITY OF PUBLIC SERVICESAS NOTED EARLIER, THE FOUNDATION'S MISSION IS TO ADMINISTER A DISASTER FUND TO PROVIDE EMERGENCY FINANCIAL OR OTHER ASSISTANCE TO CURRENT & FUTURE EMPLOYEES OF U.S. RENAL CARE AND ITS AFFILIATED COMPANIES WHO HAVE EXPERIENCED AN UNANTICIPATED DISASTER OR UNEXPECTED EMERGENCY.E. MEMBERSHIP ORGANIZATIONS - DOES NOT APPLY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 EMERGENCY FINANCIAL ASSISTANCE 115 321065 PART I, LINE 2: APPLICATIONS ARE SUBMITTED VIA EMAIL AND REVIEWED BY A 4-PERSON COMMITTEE. BASED ON COMMUNICATED GUIDELINES (NATURAL DISASTERS, PERSONAL FINANCIAL HARDSHIPS, UNEXPECTED DEATH, AND/OR MEDICAL EXPENSES) THE COMMITTEE MAKES A DETERMINATION ON THE REQUEST. THE MAXIMUM GRANT AMOUNT ALLOWED IS $5,000 ANNUALLY. FORM 990, PART III, LINE 4A: STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS THE FOUNDATION WAS ESTABLISHED TO ADMINISTER A DISASTER FUND TO PROVIDE EMERGENCY FINANCIAL OR OTHER ASSISTANCE TO CURRENT & FUTURE EMPLOYEES (AND DEPENDENTS OF EMPLOYEES) OF U.S. RENAL CARE AND ITS AFFILIATED COMPANIES WHO HAVE EXPERIENCED AN UNANTICIPATED DISASTER OR UNEXPECTED EMERGENCY THAT HAS LEFT A RECIPIENT IN A STATE OF FINANCIAL, PHYSICIAL, OR EMOTIONAL DISTRESS. THE FOUNDATION MAY PROVIDE SHORT-TERM, AND POSSIBLY LONGER TERM, ASSISTANCE TO RECIPIENTS EXPERIENCING SEVERE FINANCIAL NEED BECAUSE OF UNEXPECTED EMERGENCIES OR CATASTROPHIC DISASTERS. FOR EXAMPLE, GRANTS WILL BE MADE TO RECIPIENTS: (1) TO PAY FOR MEDICAL EXPENSES ON THEIR OWN BEHALF OR ON BEHALF OF MEMBERS OF THEIR FAMILIES, (2) TO PAY FOR FUNERAL OR BURIAL EXPENSES OF AN IMMEDIATE FAMILY MEMBER, (3) TO PAY FOR LOSSES CAUSED BY FIRE, CRIME, FLOOD, OR OTHER DISASTER, OR (4) TO ASSIST THEM GENERALLY IN PAYING FOR NECESSARY EXPENSES OR OTHERWISE PROVIDING ASSISTANCE IN TIMES OF DIRE NEED, FUNDS MAY BE USED BY THE EMPLOYEE TO PROVIDE FOOD, CLOTHING, TEMPORARY HOUSING, REPAIRS, MEDICAL CARE, FUNERAL SERVICES, AND OTHER CRITICAL NEEDS ARISING FROM SUCH UNEXPECTED EMERGENCY OR DISASTER. THE FOUNDATION WILL NOT DUPLICATE PROTECTION THAT IS AVAILABLE THROUGH LIFE, HEALTH, DISABILITY, AUTOMOBILE OR HOMEOWNER'S INSURANCE PROGRAMS AND MAY BE USED ONLY IF OTHER FINANCIAL RESOURCES ARE NOT READILY AVAILABLE. FORM 990, PART VI, SECTION A, LINE 2 THE DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE ALSO EMPLOYEES OF U.S. RENAL CARE OR ITS AFFILIATES. FORM 990, PART VI, SECTION A, LINE 6 ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS SHALL AUTOMATICALLY BE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO APPOINT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS, SUCH AS THE ELECTION OF THE BOARD MEMBERS AND THE APPROVAL OF AMENDMENTS TO THE BYLAWS, ARE GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED TO (OR SUBJECT TO APPROVAL BY) THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RETAINS AN INDEPENDENT TAX ADVISOR TO ASSIST IN THE PREPARATION AND REVIEW OF ITS IRS FORM 990. PRIOR TO FILING THE RETURN, ALL DIRECTORS AND OFFICERS ARE PROVIDED COPIES OF THE FORM 990 FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. ANY IDENTIFIED POTENTIAL CONFLICTS ARE REVIEWED BY THE GOVERNING BODY WITHOUT THE INTERESTED PERSON PRESENT. IF A CONFLICT OF INTEREST DOES EXIST, ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT ARE REVIEWED BY DISINTERESTED MEMBERS OF THE BOARD TO CONCLUDE IN A MANNER THAT IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL TAX INFORMATION RETURNS ARE AVAILABLE FOR REVIEW UPON REQUEST. EXTENSION UNDER TX-2024-13 THE INTERNAL REVENUE SERVICE ANNOUNCED TAX RELIEF FOR INDIVIDUALS AND BUSINESSES IN TEXAS THAT WERE AFFECTED BY SEVERE STORMS, STRAIGHT-LINE WINDS, TORNADOES AND FLOODING THAT BEGAN ON APRIL 26, 2024. THE TAXPAYER NOW HAS UNTIL NOV.1, 2024, TO FILE VARIOUS FEDERAL INDIVIDUAL AND BUSINESS TAX RETURNS, INCLUDING FORM 990/990-EZ AND MAKE TAX PAYMENTS PER ANNOUNCEMENT TX-2024-13. THEREFORE, THIS RETURN IS NOT BEING FILED LATE AND IS ON SPECIAL EXTENSION. BE A CHAMPION FOUNDATION INC 5851 LEGACY CIRCLE STE 900 PLANO TX 75024 842266938 FINANCIAL ASSISTANCE TX 501(C)(3) LINE 7 N/A 0 US RENAL CARE INC 5851 LEGACY CIRCLE STE 900 PLANO TX 75024 621826478 KIDNEY DIALYSIS CENTER TX N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0