Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COUNCIL OF THE BLIND OF COLORADO INC
Employer identification number
84-0775723
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
86,097
63,634
82,259
72,490
54,625
359,105
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
86,097
63,634
82,259
72,490
54,625
359,105
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)..
6
Public support. Subtract line 5 from line 4.
359,105
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
86,097
63,634
82,259
72,490
54,625
359,105
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
340,615
58,217
45,081
42,134
34,448
520,495
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 IV.)..
11
Total support (Add lines 7 through 10).
879,600
12
Gross receipts from related activities, etc. (see instructions)
..................
12
58,429
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
40.830 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
66.980 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 in 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 IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COUNCIL OF THE BLIND OF COLORADO INC
Employer identification number
84-0775723
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
PROMOTE WELFARE OF THE BLIND AND VISUALLY IMPAIRED AND ASSIST THE BLIND AND VISUALLY IMPAIRED BECOME ACTIVE AND PRODUCTIVE MEMBERS OF THE COMMUNITY THROUGH A VARIETY OF PROGRAMS AND SERVICES THAT SPECIFICALLY ADDRESS INDIVIDUAL NEEDS AS WELL AS THE BLIND COMMUNITY AS A WHOLE.
FORM 990, PAGE 2, PART III, LINE 4A
"SIGHTED ALLIES" AND "PHONE FRIENDS" WHO ARE VOLUNTEERS THAT PROVIDE ADDITIONAL SUPPORT TO OUR CLIENTS.
FORM 990, PAGE 2, PART III, LINE 4B
SELF-CARE FOR THOSE WITH EYE DISEASE. THE RESOURCE FAIR ALSO FEATURES A WIDE VARIETY OF BOOTHS WHERE PARTICIPANTS CAN OBTAIN INFORMATION ON ADAPTIVE AIDS, TECHNOLOGY, ACTIVITIES, EDUCATIONAL AND COMMUNITY RESOURCES. PANEL DISCUSSIONS FEATURING THOSE WHO HAVE LOST THEIR VISION AND HOW THEY CONTINUED TO LIVE SUCCESSFUL, PRODUCTIVE LIVES ARE ALSO OFFERED. -CHILDREN'S BRAILLE BOOK PROGRAM - ACBCO CONTINUES TO STRIVE FOR BRAILLE LITERACY. WE PROVIDE THIS PROGRAM AS A MEANS TO ACHIEVE BRAILLE LITERACY. THIS PROGRAM PROVIDES AN OPPORTUNITY FOR PARENTS AND CHILDREN WHO ARE B/VI AND THOSE WHO ARE SIGHTED TO READ TOGETHER THROUGH OWNING THEIR OWN PRINT/BRAILLE LIBRARY. -RESOURCE SERVICES - ADDRESSING THE URGENT OR CONTINUING NEEDS OF THE B/VI IS VITAL TO THEIR INDEPENDENCE. ACBCO PROVIDES A HOTLINE FOR INFORMATION, RESOURCES AND REFERRALS, AND PEER COUNSELING. AN EMERGENCY NEEDS PROGRAM (ENP) TO PROVIDE SUPPORT FOR THOSE WE SERVE. THE ENP PROVIDES SUPPORT, RESOURCES AND/OR FUNDING FOR SITUATIONS WHICH COULD CAUSE AN INDIVIDUAL TO BE IN DANGER OF BEING WITHOUT SUCH NECESSITIES AS FOOD, SHELTER, OR UTILITIES, OR FOR SITUATIONS IN WHICH AN INDIVIDUAL IS IN AN UNSAFE SITUATION WHICH REQUIRES INTERVENTION. -EDUCATIONAL OPPORTUNITIES - WE OFFER EDUCATIONAL PRESENTATIONS REGARDING EYE DISEASE AND MAINTAINING GOOD EYE HEALTH, ADAPTIVE AIDS AND EQUIPMENT, SAFETY ISSUES, RESOURCES AVAILABLE, AND INFORMATION FOR SIGHTED FAMILY AND FRIENDS OUR QUARTERLY NEWSLETTER "SIXTH SENSE" PROVIDES IN-DEPTH INFORMATION ON ISSUES, AVAILABLE SERVICES, AND ANYTHING RELEVANT TO THE POPULATION WE SERVE. THE AMBASSADOR PROGRAM OFFERS BLIND/VISUALLY IMPAIRED INDIVIDUALS WHO WILL HELP BUSINESS OWNERS ONE-ON-ONE THROUGHOUT THE STATE BETTER UNDERSTAND THE NEEDS OF THE BLIND/VISUALLY IMPAIRED WHO PATRONIZE THEIR BUSINESSES. THIS IS A FRIENDLY WAY TO HELP THE SIGHTED LEARN HOW TO BE A "GUIDE" FOR AN BLIND/VISUALLY IMPAIRED INDIVIDUAL ATTEMPTING TO MAKE A PURCHASE, ORDER A MEAL, ENJOY AN EVENING OF ENTERTAINMENT, SECURE A SERVICE, ETC.
FORM 990, PAGE 2, PART III, LINE 4C
B/VI ISSUES. ACBCO ALSO HAS REPRESENTATION ON THE STATE COMMISSION FOR THE BLIND/VISUALLY IMPAIRED, THE SECRETARY OF STATE'S TASK FORCE FOR VOTER ACCESSIBILITY, INDEPENDENCE AND PRIVACY AND CDOT'S TRANSPORTATION AND MOBILITY COUNCIL. ACBCO STRIVES TO BE A FULLY INCLUSIVE ORGANIZATION AND WELCOMES ALL INDIVIDUALS REGARDLESS OF RACE, CREED, COLOR, ETHNICITY, NATIONAL ORIGIN, RELIGION, SEX, SEXUAL ORIENTATION, GENDER EXPRESSION, AGE, PHYSICAL OR MENTAL ABILITY, VETERAN STATUS, MILITARY OBLIGATIONS, AND MARITAL STATUS.
FORM 990, PAGE 6, PART VI, LINE 6
MEMBERS
FORM 990, PAGE 6, PART VI, LINE 11B
THE 990 IS REVIEWED WITH PREPARER IN DETAIL AT A SEPERATE MEETING WITH THE TREASURER WHO DISSEMINATES THE INFORMATION TO THE REST OF THE GOVERNING BOARD.
FORM 990, PAGE 6, PART VI, LINE 12C
BEFORE JOINING THE BOARD EACH NEW MEMBER IS ASKED TO DISCLOSE ANY SITUATION WHICH COULD BE A CONFLICT AND EITHER REMOVE HIM OR HER SELF FROM THE CONFLICT OR STEP DOWN FROM THE BOARD. RETURNING BOARD MEMBERS ARE ASKED TO DISCLOSE SUCH SITUATIONS ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15A
THE EXECUTIVE DIRECTOR IS REVIEWED BY THE GOVERNING BOARD ANNUALLY FROM THE STANDPOINT OF PERFORMANCE AND COMPENSATION. COMPENSATION IS BASED ON THE EXECUTIVE DIRECTOR'S EXPERIENCE, HOW OBJECTIVES OF THE ORGANIZATION HAVE BEEN MET IN THE PAST YEAR AND COMPARABILITY TO OTHER EXECUTIVE DIRECTORS IN SIMILAR SIZED ORGANIZATIONS.
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE DISCLOSED UPON REQUEST.
FORM 990, PART XI, LINE 9
EVENT EXPENSE 0 EVENT EXPENSE 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.