Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 304,496 | 206,951 | 181,632 | 130,898 | 180,530 | 1,004,507 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 304,496 | 206,951 | 181,632 | 130,898 | 180,530 | 1,004,507 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 834,370 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 170,137 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 304,496 | 206,951 | 181,632 | 130,898 | 180,530 | 1,004,507 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 1,004,507 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| DPC Education Center was incorporated in 2012 and is dedicated to improving dialysis patients' quality of life and reducing the occurrence of end stage renal disease (ESRD) by developing awareness of dialysis and kidney disease issues, improving the partnership between patients and caregivers, and developing favorable public policy solutions.There are currently 31 million Americans with kidney disease, and more than 500,000 with kidney failure (also know as end stage renal disease or ESRD), requiring either dialysis or a kidney transplant. In the meantime, the number of ESRD patients is expected to double in the next 10 years, unless we do something about it. As a result, the DPC Education Center is developing a two pronged approach to engage the public to: 1) improve the quality of life of current dialysis patients and 2) reduce the occurrence of ESRD.The Center is organized and operated to attract new and additional public support on a continuous basis. While the majority of resources are utilized for educational programmatic activities, the Center through its related organization maintains a continuous and bona fide program for solicitation of funds from the general public. As an affiliate of the Dialysis Patient Citizens, the Center can leverage the 24,000 members of its related organization for its fundraising and educational efforts.While certain large corporate donations may continue in the near term, this support is crucial to the support of the program service activities that accomplish the Center's overall exempt purpose. The Center will continue to solicit qualifying public support to assist in carrying out the program activities.As illustrated in in the program activities in Part III of the Form 990, our program services directly benefit the general public on a continuing basis. The Center's educational resources available on its website include:WHAT IS KIDNEY DISEASE?OverviewSymptomsStagesCausesDiagnosisPediatric Kidney DiseaseTREATMENTIntroductionEarly InterventionMedicationImmunizationsKidney TransplantDialysisCosts for TreatmentSTAYING HEALTHYIntroductionLifestyleNutritionQUALITY OF LIFEIntroductionEmploymentPhysical HealthMental HealthStress ManagementHumor and LaughterMusicSex and IntimacyRESOURCESIntroductionSupportState-by-State ResourcesGlossaryFact SheetsAdditional ResourcesNEWS & EVENTSIntroductionEducation WebinarsThe Kidney CitizenFinally, the governing body represents the broad interest of the public, with no one individual or group of individuals having undue control or influence over the organization's funding or affairs. Each board member brings important skill sets, specialized knowledge, qualifications and expertise that help the organization plan and achieve its strategic objectives. DPC Education Center qualifies as a publicly supported organization under the facts and circumstances test set forth in Treas. Reg. 1.170A-9(f)(3). The public support exceeded the 10 percent threshold for public charities. Furthermore, the ongoing fundraising efforts, sources of support, governing body and educational programs it conducts all demonstrate sufficient public support to meet the facts and circumstances test. Based upon all of the above, the "facts and circumstances" substantiate that DPC Education Center continues to operate as a public charity. |
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| Form 990, Part III, Line 4a | Dialysis Patient Citizens Education Center's Resources The Kidney Citizen The Kidney Citizen is an informational magazine that provides articles, Q & As, dedicated topic supplements and patient profiles. The issues embody innovation, provide knowledge about kidney disease, and help to encourage patients to live their best lives with kidney disease. This magazine is published three times a year and is emailed, mailed and posted on the website. Social Media and the Support Group We encourage patient engagement through Facebook Lives and Zoom roundtable discussions. These Lives are facilitated by our medical consultant who is a transplant surgeon and a general practitioner. Questions are asked by participants and answered instantly by our expert medical consultant. The social media platforms provide relevance for the organization, as well as, the addition of a social media audience. Some of the Lives are facilitated by staff members. The Kidney Chat is a confidential, telephone support group. It is a safe place to share with others, and a place to develop a special and unique comradery with those who participate. Medical providers, nutritionists/dietitians, community health center professionals, renal social workers and varied professionals in the renal field are invited to provide their expertise and knowledge in their respective fields. Patients share their experiences by helping and encouraging others in their respective journeys. Online Resources Our online resources are a step-by-step process for patients who are new to dialysis or those who need encouragement and knowledge about the dialysis journey. Our website is a blueprint for the dialysis journey and designed to answer questions that are often asked and not asked. We believe that dialysis is not the end of your life but the end of your kidney function without assistance and knowledge. Knowledge is empowerment! State-by-state resources provide patient support information especially for under-resourced communities. The information varies by each state but may include: patient support and financial resources, programs for children, insurance and medical assistance, and basic kidney education. It is important to consult with a renal social worker because of their knowledge and contacts that are available in their respective states. Spanish resources (written in Spanish) provide information about basic kidney disease, hemodiaysis, catheter topics, kidney disease complications, teens living with dialysis and various kidney disease related topics. Renal-friendly recipes are listed to encourage healthier eating lifestyles that can promote a better quality of life. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is edited by the Chief Executive Officer and reviewed by the full Board before filing. |
| Form 990, Part VI, Section B, line 12c | The Organization requires that Board members and key employees annually disclose any personal, familial, or business relationship that reasonably could give rise to a conflict of interest or the appearance of a conflict of interest. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents and conflict of interest policy available to the public upon request. Any expenses related to mail or providing this information to the public is borne by the Organization. Our financials are available through the Foundation Center website at Candid.org and upon request. |
| Form 990, Part IX, line 11g | Education Consulting: Program service expenses 54,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 54,000. |
| Form 990, Part XII, Line 2c: | The process has not changed from previous years. |
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| Software Version: |