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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,942,447 | 2,235,673 | 2,061,114 | 1,724,219 | 1,844,655 | 9,808,108 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 1,942,447 | 2,235,673 | 2,061,114 | 1,724,219 | 1,844,655 | 9,808,108 |
| 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).. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 9,808,108 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,942,447 | 2,235,673 | 2,061,114 | 1,724,219 | 1,844,655 | 9,808,108 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 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.).. | 40,268 | 26,280 | 30,490 | 29,777 | 11,817 | 138,632 |
| 11 | Total support. Add lines 7 through 10 | 9,946,740 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 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): |
|||||
| 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 1-1/2% 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 .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 | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 19009920 |
| Software Version: | 2019v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: The Rampbuilders Program has been providing custom-designed home access ramps and railings to persons with disabilities since the incorporation of the Center for Accessible Living in 1981. Whenever possible, ramps are provided at no cost to the recipient. Individuals with mobility impairments can safely enter and exit their homes, providing independence and opportunities for education, employment, and recreation. A ramp provides a very basic level of freedom and safety so that persons with disabilities can make their own choices. Our program has provided ramps to thousands of individuals thanks to funding from sources that include or have included Louisville Metro Government, Louisville Metro Council, Medicaid, and private donations. A reputable and experienced contractor or supplier builds or installs the ramps to code. OTHER PROGRAM SERVICES 5: Choices Navigator, the Work Incentives Planning and Assistance Program is funded by Social Security and administered through the Center for Accessible Living to serve the western and central counties of Kentucky. The Center will make available a Community Work Incentives Coordinator, a knowledgeable advocate,SSA certified, to help beneficiaries and recipients understand complex work incentive program requirements. This program helps SSI and SSDI disability beneficiaries, ages 14 through 64, understand their work options so that they may make more informed choices regarding work. The program provides information about Federal, state, and local work incentive programs and related issues. As a part of this program, participants also receive information about protection and advocacy services that are available without charge. OTHER PROGRAM SERVICES 6: 874K Program - promotes advocacy, education and an understanding of current legislative activities and initiatives as they pertain specifically to individuals with disabilities. Specific activities relate to the State legislative receptions held each year at which upcoming legislation is disseminated. OTHER PROGRAM SERVICES 7: The Center for Accessible Living, Inc. SILC program serves Bowling Green and the surrounding counties. The staff delivers the Independent Living core services of Advocacy, Independent Living Skills, Peer Support, Transition Services, and Information and Referral throughout the Bowling Green service delivery area. These staff members work out of the Center for Accessible Livings Louisville and Crestview Hills Offices and meet with consumers face to face in public meeting locations throughout the area. OTHER PROGRAM SERVICES 8: The Substantial Gainful Activity (SGA) pilot project employs three FTE Kentucky Work Incentive Coordinators (KWICs) to provide coordinated service delivery to 500 Vocational Rehabilitation (VR) consumers who are Social Security Disability Insurance (SSDI) recipients. There are three components to the service delivery model 1. VR enhanced counseling team approach, 2. job development and business relations, and 3. intensive work incentive coordinating services. KWIC services include work incentives planning, financial education, and asset development. OTHER PROGRAM SERVICES 9: The Commonwealth Council on Developmental Disability (CCDD) grant is to provide funding to systemically expand CAL's peer mentoring program YES!(Young Empowered Self-Advocates) statewide and use it as a foundation for a statewide self-advocacy initiative. Peer support, including peer mentoring, is one of the founding principles of the INdependent Living movement and remains on of the five core services provided by centers for independent living nationwide. Peer mentoring will be the single most important aspect of YES! for Kentucky. The activities of the peer coordinators will be coordinated by CAL's Director of Transition ensuring a common, consistent approach, a unifying vision, and adherence to a set of standards to be developed jointly by CAL and CCDD. The project will also develop a network of self-advocates linked by technology and a Disability Leadership Council to educate, organize and coordinate individuals with disabilities in advocating positive changes in disability public policy and funding for services. OTHER PROGRAM SERVICES 10: CARES Act funding was received from ACL to deal with pandemic related needs. It paid for various needs of the organization (remote technology, cleaning, and staff to provide services for any and all consumers of the organization affected by COVID) and for direct payments to consumers affected by COVID for items such are rent, utilities, food, attendant care, and remote technology equipment to name just some of the eligible items. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Reviewed by the CFO prior to signing. Compared with audited financial statement which is compared to the Center's own year end trial balance. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Maintain list of individuals required to complete said document. Check with the list to make sure everyone has completed one every year. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Compare salaries with positions at similar sized agencies. Final approval by the Board. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Available upon request. |
| Software ID: | 19009920 |
| Software Version: | 2019v5.0 |