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) 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.") .. | ||||||
| 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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 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.") . | 10,967 | 62,650 | 64,169 | 59,343 | 80,060 | 277,189 |
| 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 | 7,910 | 3,093 | 188 | 1,866 | 3,025 | 16,082 |
| 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 | 18,877 | 65,743 | 64,357 | 61,209 | 83,085 | 293,271 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 2,420 | 7,505 | 9,925 | |||
| 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 | 7,505 | 9,925 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 283,346 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 18,877 | 65,743 | 64,357 | 61,209 | 83,085 | 293,271 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 20,718 | 20,413 | 21,199 | 23,401 | 26,480 | 112,211 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 20,718 | 20,413 | 21,199 | 23,401 | 26,480 | 112,211 |
| 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.).. | 39,595 | 86,156 | 85,556 | 84,610 | 109,565 | 405,482 |
| 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 |
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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 2, PART III, LINE 4A | CONFERENCE AND CONVENTION: ACB-OHIO HOLDS AN ANNUAL CONVENTION FOR PEOPLE WHO ARE BLIND OR HAVE LOW VISION. IN RECENT YEARS WE'VE PARTNERED WITH A NEIGHBORING AFFILIATE, ACB-INDIANA. 2024, EIGHTY ATTENDEES (65 IN PERSON, 15 VIRTUAL) ATTENDED THE THREE-DAY EVENT IN INDIANAPOLIS ON OCTOBER 25-27. THE CONFERENCE FEATURED SEMINARS, WORKSHOPS, SOCIAL EVENTS, SPEAKERS, A 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. THE THEME WAS "TRANSFORMING ATTITUDES- AND SESSIONS INCLUDED TOOLS AND TECHNIQUES FOR COOKING SAFELY, CONFIDENTLY AND INDEPENDENTLY IN SPITE OF VISION LOSS; LIVED EXPERIENCES TIPS FOR BECOMING INDEPENDENT IN ADULTHOOD AND BUILDING THE LIFE YOU WANT; DISABLED DISRESPECT; CONFLICT RESOLUTION; INDEPENDENT LIVING 101; EMERGING THERAPIES FOR INHERITED RETINAL DISEASES; AND OTHER TOPICS THAT HELP PEOPLE WITH BLINDNESS AND LOW VISION LIVE INDEPENDENT AND FULFILLING LIVES. A LARGE GROUP WENT TO THE CHILDREN'S MUSEUM, WHERE THEY EXPERIENCED HANDS-ON CULTURAL, HISTORICAL, AND SCIENTIFIC EXHIBITS FOR "KIDS" OF ALL AGES. AT THE BANQUET, WE PRESENTED FOUR 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 LIVELY FUNDRAISING AUCTION. |
| FORM 990, PAGE 2, PART III, LINE 4B | MATCHING GRANTS: THROUGH OUR MATCHING GRANTS PROGRAM, ACB-OHIO PROVIDES HALF THE COST (UP TO 1,000) TO HELP OHIOANS WHO ARE BLIND OR VISUALLY IMPAIRED AFFORD ADAPTIVE/ACCESSIBLE TECHNOLOGY, WHICH CAN BE QUITE COSTLY. IN 2024, ACB-OHIO AWARDED 11 GRANTS TOTALING OVER 6,000. ELEVEN INDIVIDUALS RECEIVED FUNDS TO HELP PAY TECHNOLOGY THAT HELPS THEM LIVE AND WORK INDEPENDENTLY, DEVICES THAT THEY MAY NOT HAVE BEEN ABLE TO AFFORD OTHERWISE. GRANTS HELPED RECIPIENTS BUY HIGH TECH, LOW TECH, AND EVERYTHING IN BETWEEN. DAVID GREEN, ONE OF OUR MEMBERS IN THE CLEVELAND CHAPTER RECEIVED 35 TO HELP BUY A TALKING WATCH-A SIMPLE, LOW-COST DEVICE THAT HELPED HIM STAY ON TRACK AS A BUSY SINGLE FATHER. GAYLE HORTON, A COLUMBUS CHAPTER MEMBER, RECEIVED 857 TOWARD THE PURCHASE OF A CHAMELEON BRAILLE DISPLAY/NOTETAKER. OTHER GRANTS HELPED PAY FOR HIGH POWERED MAGNIFIERS, META GLASSES, A DIGITAL MEDIA PLAYER, AND A SMARTVISION CELL PHONE DESIGNED FOR PEOPLE WITH VISUAL LIMITATIONS. ONE DOES NOT HAVE TO BE A MEMBER TO BE ELIGIBLE FOR A GRANT. |
| FORM 990, PAGE 2, PART III, LINE 4C | ADVOCACY: EACH SPRING, A SMALL GROUP OF ACBO MEMBERS VISIT WASHINGTON, DC, FOR A DAY-LONG LEADERSHIP SEMINAR, FOLLOWED BY A DAY-LONG LEGISLATIVE SEMINAR, DURING WHICH THEY LEARN ABOUT PROPOSED LEGISLATION THAT WOULD IMPACT THE LIVES OF PEOPLE WITH BLINDNESS AND LOW VISION. THE THIRD DAY, THE GROUP GOES TO CAPITOL HILL TO ADVOCATE FOR THESE MEASURES, TALKING WITH REPRESENTATIVES AND THEIR STAFF ABOUT THESE ISSUES. SIX OF OUR MEMBERS WENT TO WASHINGTON, DC IN 2024, AND ADVOCATED FOR EQUAL RIGHTS AND EQUAL ACCESS FOR ALL, IMPLORING REPRESENTATIVES TO SUPPORT BILLS FOR WEB AND SOFTWARE ACCESSIBILITY, EXPANDED AUDIO DESCRIPTION ON TV AND STREAMING PLATFORMS, MORE EQUITABLE MEDICARE AND MEDICAID STANDARDS, ACCESSIBLE MEDICAL EQUIPMENT, AND AN FAA MANDATES THAT MAKE AIR TRAVEL EASIER FOR PEOPLE WITH DISABILITIES. |
| 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. IN 2024 THE ORGANIZATION PRESENTED FOUR AWARDS: THE RUTH DAVIDSON AWARD TO HEATHER GREMINGER, AN INFRASTRUCTURE ANALYST AT MARRIOTT WHO GOES ABOVE AND BEYOND TO MAKE THEIR RESERVATION SYSTEM ACCESSIBLE TO BLIND AND VISUALLY IMPAIRED EMPLOYEES; THE CLOVERNOOK CENTER FOR THE BLIND IN CINCINNATI RECEIVED OUR EMPLOYER OF THE YEAR AWARD; VOICECORPS RADIO READING SERVICE WAS HONORED WITH OUR COMMUNITY SERVICE AWARD; AND LEE TUCKER RECEIVED THE AMBASSADOR AWARD FOR HIS YEARS OF SELFLESS SERVICE TO THE COLUMBUS CHAPTER. NEWSLETTER: OUR QUARTERLY NEWSLETTER, THE OHIO CONNECTION, GOES TO ALL NEWSLETTER SUBSCRIBERS AND TO MANY OTHERS WHO ARE INTERESTED IN OUR WORK. OUR NEWSLETTER CONTAINS ARTICLES ABOUT ADVOCACY, UPCOMING EVENTS, MEMBER PROFILES, AND ARTICLES THAT PEOPLE SUBMIT ABOUT A WIDE VARIETY OF TOPICS, INCLUDING ACCESSIBLE TECHNOLOGY, TRAVEL, BOARD ELECTIONS, LEGISLATIVE IMPERATIVES, AND BIOS OF AWARD AND SCHOLARSHIP RECIPIENTS. WE PROVIDE COPIES IN LARGE PRINT, BY E-MAIL, AND EACH ISSUE IS ON NFB NEWSLINE, AN AUDIO READING SERVICE ACCESSIBLE BY PHONE. 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. EACH SHOW IS HOSTED BY OUR BOARD MEMBERS AND FEATURES GUESTS WHO TALK ABOUT TOPICS OF INTEREST TO PEOPLE IN THE BLINDNESS/LOW VISION COMMUNITY. IN 2024 GUESTS INCLUDED TECHNOLOGY EXPERTS, PRODUCT VENDORS, LEADERS FROM ACB'S NATIONAL OFFICE AND OTHER AFFILIATES. IT ENABLES US TO SHARE WHAT ACB-OHIO IS DOING, KEEP PEOPLE INFORMED, AND BRING AWARENESS TO STATE AND NATIONAL PROGRAMS AND RESOURCES. SPORTS AND RECREATION: SOCIAL INTERACTION AND EXERCISE ARE VITALLY IMPORTANT TO PHYSICAL AND MENTAL HEALTH. ACB-OHIO PROVIDES OPPORTUNITIES FOR RECREATION, PHYSICAL ACTIVITY TO GET PEOPLE MOVING AND FIGHT THE ISOLATION AND STRESS OF LIVING WITHOUT VISION IN A SIGHT-CENTRIC WORLD. IN 2024, THE RECREATION COMMITTEE PLANNED A FALLFEST RETREAT WEEKEND IN WOOSTER, OHIO. MEMBERS FROM AROUND OHIO ENJOYED A STREET FAIR WITH LIVE ENTERTAINMENT, VENDORS, FOOD, AND ACTIVITIES; FISHING AND HIKING AT CLEAR CREEK PARK AND THE IZAAK WALTON NATURE PRESERVE, RELAXING WITH ACCESSIBLE GAMES IN THE HOSPITALITY ROOM, AND LIVELY DINNERS AT LOCAL RESTAURANTS. THE WOOSTER NOON LIONS PARTNERED WITH US, FUNDRAISING AND SERVING AS SIGHTED GUIDES. SCHOLARSHIPS: ACB-OHIO OFFERS SCHOLARSHIPS TO STUDENTS WHO ARE BLIND OR VISUALLY IMPAIRED IN OHIO AND THOSE WHOSE PROGRAM OF STUDY BENEFITS THE BVI COMMUNITY, SUCH AS VISION REHABILITATION THERAPISTS AND ORIENTATION AND MOBILITY SPECIALISTS. OUR 1000 FRIENDS OF FRESHMAN SCHOLARSHIP SUPPORTS AND ENTERING FRESHMAN WHO IS BLIND/VISUALLY IMPAIRED AND IS FROM OHIO OR ATTENDING A SCHOOL IN OHIO. OUR ACB-OHIO SCHOLARSHIPS PROVIDE UP TO 5,000 FOR STUDENTS IN 2- OR 4-YEAR UNDERGRADUATE DEGREE PROGRAMS, GRADUATE DEGREE PROGRAMS, OR OTHER POSTSECONDARY STUDY, SUCH AS CONTINUING EDUCATION, TRADE OR TECHNICAL SCHOOLS, SPECIAL CERTIFICATION, OR LICENSURE. 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: 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 DIRECT THEM TO RESOURCES IN OHIO, AND PROVIDE CONTACTS, ANSWER QUESTIONS, AND OFFER SUPPORT. |
| 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 | OFFICERS ARE NOT COMPENSATED. |
| 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. |
| FORM 990, PART XI, LINE 9 | ADJUSTMENTS TO REVENUE FOR THE PRIOR YEAR WERE MADE TO APPROPRIATELY REFLECT CONTRIBUTIONS RECEIVED FROM THE COLUMBUS FOUNDATION IN THE FINANCIAL STATEMENTS. |
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