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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 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 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 15,372 | 10,967 | 62,650 | 64,169 | 59,343 | 212,501 |
| 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 | 11,627 | 7,910 | 3,093 | 188 | 1,866 | 24,684 |
| 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 | 26,999 | 18,877 | 65,743 | 64,357 | 61,209 | 237,185 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 2,420 | 2,420 | ||||
| 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.. | 2,420 | 2,420 | ||||
| 8 | Public support. (Subtract line 7c from line 6.) | 234,765 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 26,999 | 18,877 | 65,743 | 64,357 | 61,209 | 237,185 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 24,947 | 20,718 | 20,413 | 21,199 | 23,401 | 110,678 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 24,947 | 20,718 | 20,413 | 21,199 | 23,401 | 110,678 |
| 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.).. | 51,946 | 39,595 | 86,156 | 85,556 | 84,610 | 347,863 |
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PAGE 1, ITEM B | OMITTED THE SALARIES FOR THE EXCUTIVE DIRECTORS, MICHELLE SPILLAN AND YING-TING CHIU. |
| FORM 990, PAGE 2, PART III, LINE 4A | CONFERENCE AND CONVENTION: EACH YEAR, ACB-OHIO HOLDS A CONVENTION THAT OFFERS FOR PEOPLE WHO ARE BLIND OR LOW VISION. ONE DOES NOT HAVE TO BE A MEMBER TO ATTEND. IN 2023, EIGHTY ATTENDEES (65 IN PERSON, 15 VIRTUAL) ATTENDED THE THREE-DAY EVENT IN COLUMBUS ON NOVEMBER 9-11. THE CONFERENCE FEATURED SEMINARS, WORKSHOPS, SOCIAL EVENTS, SPEAKERS, AN EXHIBITOR/VENDOR HALL. OUR PROGRAM PLANNING COMMITTEE, WHICH IS COMPRISED OF BOARD MEMBERS, METICULOUSLY PLANS ALL ASPECTS OF THE CONVENTION AND SEEKS SPONSORS TO DEFRAY COSTS. IN 2023, ACB-OHIO RAISED 3,500 FROM CORPORATE SPONSORS AND 1,500 FROM INDIVIDUALS. THE THEME WAS "DEFYING EXPECTATIONS"-AND WE DID JUST THAT. WE HAD 17 EXHIBITORS, WORKSHOPS ON ACCESSIBLE VIDEO GAMING, INDEPENDENT LIVING SKILLS, DEALING WITH CHANGE, 3-D PRINTING OF TACTILE MODELS, TRAVEL AND MORE. IN ONE POPULAR WORKSHOP, ATTENDEES LEARNED CPR, HOW TO USE AN AED (DEFIBRILLATOR), AND FIRST AID FOR EMERGENCIES, AND THEY WERE CERTIFIED THROUGH THE AMERICAN HEART ASSOCIATION. A LARGE GROUP WENT TO AN ESCAPE ROOM WHERE THE GUIDES CREATED TACTILE, AUDIO, AND BRAILLE CLUES. AT THE BANQUET, WE PRESENTED FIVE AWARDS TO THOSE WHO WENT ABOVE AND BEYOND TO ADVANCE THE QUALITY OF LIFE FOR OHIOANS WHO ARE BLIND OR VISUALLY IMPAIRED. THE EVENING ENDED WITH A FUNDRAISING AUCTION. |
| FORM 990, PAGE 2, PART III, LINE 4C | LEGISLATIVE EFFORTS: OUR STAFF, OFFICERS, AND BOARD MEMBERS ARE CHARGED WITH KEEPING UP TO DATE WITH CURRENT LEGISLATION ON THE LOCAL, STATE, AND NATIONAL LEVELS. WE DO THIS THROUGH SUBSCRIPTION TO NEWSLETTERS AND ANNOUNCEMENT LISTS PROVIDED BY LOCAL AND STATE GOVERNMENT ENTITIES, CONTACT WITH STATE AND NATIONAL GOVERNMENT MEMBERS, AND SUBSCRIPTION TO THE LEADERSHIP LIST WHICH ACB PROVIDES. ONCE A YEAR, SOME OF OUR MEMBERS VISIT WASHINGTON, DC, FOR A LEGISLATIVE SEMINAR, DURING WHICH THEY LEARN ABOUT CURRENT NATIONAL LEGISLATIVE IMPERATIVES AND OTHER IMPORTANT ACTIVITIES, EXCHANGE INFORMATION ABOUT STATE AND LOCAL EVENTS, AND VISIT CAPITOL HILL TO SPEAK WITH REPRESENTATIVES AND SENATORS OR THEIR STAFF MEMBERS ABOUT THESE VITAL ISSUES. TWO OF OUR MEMBERS ATTENDED VIRTUALLY AND ONE WENT TO WASHINGTON, DC IN 2023. |
| FORM 990, PAGE 2, PART III, LINE 4D | AWARDS: ACB-OHIO OFFERS AWARDS TO HONOR OHIO INDIVIDUALS AND GROUPS WHO HAVE IMPROVED THE QUALITY OF LIFE FOR THE VISUALLY IMPAIRED AND BLIND COMMUNITY. THESE INCLUDE AWARDS TO INDIVIDUALS WHO VOLUNTEER THEIR TIME, ENERGY, AND RESOURCES; ORGANIZATIONS OR COMMUNITIES THAT HAVE PROVIDED ASSISTANCE; AN AWARD TO SOMEONE IN THE MEDIA WHO HAS COVERED ISSUES ABOUT BLINDNESS AND LOW VISION; AN EMPLOYER WHO HAS HIRED AND MADE THE WORKPLACE ACCESSIBLE TO ONE OR MORE BLIND OR VISUALLY IMPAIRED PEOPLE; AND AN AWARD TO A TEACHER OF THE BLIND. THE AWARDS COMMITTEE CONSIDERS NOMINATIONS FOR AWARDS AS NOMINATIONS ARE RECEIVED AND MAKES DECISIONS BASED ON EXISTING CRITERIA, ARRANGES FOR PLAQUES, AND MAKES PRESENTATIONS AT THE ANNUAL CONVENTION. IN 2023 THE COMMITTEE PRESENTED FIVE AWARDS, INCLUDING THE KEN MORLOCK AWARD, THE RUTH DAVIDSON AWARD, EMPLOYER OF THE YEAR AWARD, COMMUNITY SERVICE AWARD, MEDIA AWARD. NEWSLETTER: OUR QUARTERLY NEWSLETTER, THE OHIO CONNECTION, GOES TO ALL NEWSLETTER SUBSCRIBERS AND TO ANYONE ELSE INTERESTED IN OUR WORK. OUR NEWSLETTER CONTAINS ARTICLES ABOUT LEGISLATION, UPCOMING EVENTS, MEMBER PROFILES, WEBSITES THAT CONTAIN PERTINENT INFORMATION, AND ITEMS THAT PEOPLE SUBMIT ABOUT A WIDE VARIETY OF TOPICS, INCLUDING ACCESSIBLE TECHNOLOGY, TRAVEL, BOARD ELECTIONS, LEGISLATIVE IMPERATIVES, AND BIOS OF AWARD AND SCHOLARSHIP RECIPIENTS AND BOARD MEMBERS. WE PROVIDE COPIES IN LARGE PRINT, BY E-MAIL, AND EACH ISSUE IS ON NFB NEWSLINE, AN AUDIO READING SERVICE. THE MOST RECENT ISSUE, AS WELL AS ARCHIVES FROM PREVIOUS YEARS, CAN BE FOUND ON THE WEBSITE. VOICECORPS PROGRAM: FOR YEARS, ACB-OHIO HAS HAD A MONTHLY SHOW ON VOICECORPS READING SERVICE. FOR EACH SHOW, HOST AND BOARD MEMBER VICKY PRAHIN (OFTEN A FELLOW BOARD MEMBER WILL COHOST) FEATURES ONE OR MORE GUESTS WHO TALK ABOUT A TOPIC OF INTEREST TO PEOPLE IN THE BLINDNESS/LOW VISION COMMUNITY. IN 2023 GUESTS INCLUDED TECHNOLOGY EXPERTS, PRODUCT VENDORS, AUTHORS WHO HAPPEN TO BE BLIND, LEADERS FROM ACB'S NATIONAL OFFICE, AND MORE THAN ONCE SHE HAD REPRESENTATIVES FROM THE OHIO SECRETARY OF STATE'S OFFICE TO INFORM LISTENERS ABOUT ACCESSIBLE VOTING OPTIONS. RECREATION: ACB-OHIO PROVIDES OPPORTUNITIES FOR RECREATION, AS SOCIAL INTERACTION AND EXERCISE ARE VITALLY IMPORTANT TO PHYSICAL AND MENTAL HEALTH. IN 2023, THE RECREATION COMMITTEE PLANNED A FALLFEST RETREAT WEEKEND IN WOOSTER, OHIO. THE GROUP ENJOYED AN OKTOBERFEST-STYLE STREET FAIR WITH ENTERTAINMENT, VENDORS, FOOD, AND ACTIVITIES. THE FOLLOWING DAYS INCLUDED FISHING AND HIKING AT THE IZAAK WALTON NATURE PRESERVE AND A PICNIC AND WALK AT SEACREST ARBORETUM. SCHOLARSHIPS: ACB-OHIO OFFERS THREE SCHOLARSHIPS TO STUDENTS WHO ARE BLIND OR VISUALLY IMPAIRED IN OHIO. THE AMOUNTS OF THE SCHOLARSHIPS RANGE FROM 1,000 FOR AN ENTERING FRESHMAN TO 5,000 FOR A GRADUATE STUDENT. OUR SCHOLARSHIP COMMITTEE BEGINS ADVERTISING THE SCHOLARSHIPS IN SPRING, COLLECTS AND REVIEWS APPLICATIONS AFTER THE AUGUST 1ST DEADLINE, AND THEN DETERMINES RECIPIENTS BEFORE OUR CONVENTION TAKES PLACE. WE ENCOURAGE OUR SCHOLARSHIP WINNERS TO ATTEND THE CONVENTION TO RECEIVE FUNDS. COSTS OF THE CONVENTION ARE COVERED FOR THE SCHOLARSHIP WINNERS, AND EACH OF THEM RECEIVES A ONE-YEAR COMPLIMENTARY MEMBERSHIP TO ACB-OHIO. ACB-OHIO ALSO HAS ENDOWED SCHOLARSHIPS AT THREE UNIVERSITIES IN OHIO: THE OHIO STATE UNIVERSITY, THE UNIVERSITY OF TOLEDO, AND WRIGHT STATE UNIVERSITY. WE ALSO INCLUDE THOSE SCHOLARSHIP RECIPIENTS, CHOSEN BY THE UNIVERSITIES, IN OUR RECOGNITION CEREMONY. OUTREACH AND REFERRAL SERVICES: PEOPLE LOSING VISION AND THEIR FAMILIES AND FRIENDS CALL OUR OFFICE TO LEARN ABOUT RESOURCES IN OHIO. WE PROVIDE CONTACTS, ANSWER QUESTIONS ABOUT HOW TO FIND OTHER SOURCES OF INFORMATION, AND OFFER SUPPORT. OUR OFFICE RECEIVES AROUND 15 TO 20 CALLS AND EMAILS A WEEK FROM PEOPLE WHO ARE EXPERIENCING BLINDNESS AND VISION LOSS OR THEIR FAMILY MEMBERS, SOCIAL WORKERS AND MEDICAL PERSONNEL, REPRESENTATIVES OF OTHER NONPROFITS, AND THE GENERAL PUBLIC. WE HAVE A MONTHLY PROGRAM ON VOICECORPS, A LOCAL RADIO READING SERVICE, TO SHARE OUR ACTIVITIES AND NEWS OF RELATED ORGANIZATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 2 | BRANT ADAMS TONYA ADAMS VP 1 DIRECTOR FAMILY RELATIONSHIP RACHEL DENSMORE ALEX DENSMORE VP 2 SECRETARY FAMILY RELATIONSHIP |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL BOARD MEMBERS WILL BE REQUIRED TO COMPLETE THE CONFLICT-OF-INTEREST STATEMENT. THIS POLICY WILL BE REVIEWED BY THE BOARD ANNUALLY AND GIVEN TO EACH NEW BOARD MEMBER FOR SIGNATURE DURING ORIENTATION. BOARD MEMBERS ARE EXPECTED TO BE ALERT FOR AND AVOID SITUATIONS THAT MIGHT BE CONSTRUED AS CONFLICTS OF INTEREST. ANY POSSIBLE CONFLICT OF INTEREST SHOULD BE DISCLOSED AND MADE A MATTER OF RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION. ANY BOARD MEMBER HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST DOES NOT VOTE OR USE THEIR PERSONAL INFLUENCE ON THE MATTER, AND THEY ARE NOT COUNTED AS PART OF THE QUORUM FOR THE MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION'S BOARD ANNUALLY REVIEWS AND APPROVES ALL EMPLOYEE COMPENSATION AND BENEFITS, INCLUDING THE EXECUTIVE DIRECTOR AND ANY OTHER EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE ORGANIZATION'S BOARD ANNUALLY REVIEWS AND APPROVES ALL EMPLOYEE COMPENSATION AND BENEFITS, INCLUDING THE EXECUTIVE DIRECTOR AND ANY OTHER EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC EITHER UPON REQUEST AT THE ORGANIZATION'S OFFICE OR VIA THE ORGANIZATION'S WEBSITE ACBOHIO.ORG. |
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