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 |
||||||
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.") .. | 3,492,280 | 4,980,299 | 2,480,938 | 2,552,665 | 5,083,075 | 18,589,257 |
| 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 | 3,492,280 | 4,980,299 | 2,480,938 | 2,552,665 | 5,083,075 | 18,589,257 |
| 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) .. | 605,884 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 17,983,373 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,492,280 | 4,980,299 | 2,480,938 | 2,552,665 | 5,083,075 | 18,589,257 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 243,733 | 342,476 | 361,034 | 330,374 | 318,079 | 1,595,696 |
| 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.).. | 574,113 | 112,620 | 150,473 | 22,279 | 71,907 | 931,392 |
| 11 | Total support. Add lines 7 through 10 | 21,202,910 | |||||
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) |
||||
| 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) |
||||
| 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 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. |
||||
| 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) |
||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 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 |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS INCOME - 2020 AMOUNT: $ 574,113. 2021 AMOUNT: $ 112,620. 2022 AMOUNT: $ 150,473. 2023 AMOUNT: $ 22,279. 2024 AMOUNT: $ 71,907. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1: ORGANIZATION'S MISSION | PRIMARY EXEMPT PURPOSE AND PROGRAM SERVICE ACCOMPLISHMENTS THE MISSION OF ACHIEVEMENT CENTERS FOR CHILDREN IS TO EMPOWER CHILDREN AND ADULTS WITH DISABILITIES TO ACHIEVE THEIR GREATEST POTENTIAL THROUGH HOLISTIC AND FAMILY-FOCUSED SERVICES. SINCE 1940, ACHIEVEMENT CENTERS FOR CHILDREN (ACC) HAS SERVED CHILDREN AND ADULTS WITH A BROAD RANGE OF DISABILITIES AND SPECIAL NEEDS. FROM THE BEGINNING, THE AGENCY HAS DEMONSTRATED A COMMITMENT TO CAREFUL PLANNING AND THOUGHTFUL EVOLUTION IN PROGRAMMING, SERVICES, AND FACILITIES TO BEST MEET THE NEEDS OF THOSE WITH DISABILITIES THROUGHOUT NORTHEAST OHIO. ACC USES A FAMILY-CENTERED APPROACH TO PROVIDE CRITICAL COMPREHENSIVE SERVICES FOR CHILDREN AND ADULTS WITH DISABILITIES AND THEIR FAMILIES AT THREE AREA LOCATIONS: HIGHLAND HILLS, WESTLAKE, AND CAMP CHEERFUL IN STRONGSVILLE. EACH FAMILY WORKS IN PARTNERSHIP WITH AN INTERDISCIPLINARY TEAM TO DESIGN A PROGRAM THAT WILL MEET THE NEEDS AND ACHIEVE THE GOALS OF EACH CLIENT AND THEIR FAMILY. WHILE WE SERVE CLIENTS ACROSS THEIR LIFESPAN THROUGH A VARIETY OF PROGRAMS, THE SERVICES PROVIDED BY ACC ARE ROOTED IN THE PHILOSOPHY OF EARLY INTERVENTION. RESEARCH DEMONSTRATES THAT THE EARLIER RESOURCES AND SUPPORTS ARE MADE AVAILABLE TO FAMILIES, ESPECIALLY ECONOMICALLY DISADVANTAGED FAMILIES OR FAMILIES WITH ADDITIONAL CHALLENGES, THE BETTER THE FUTURE OUTCOMES FOR THE CHILD, FAMILY AND SOCIETY. NEARLY 3,400 CHILDREN AND ADULTS WITH DISABILITIES AND THEIR FAMILES RECEIVED SERVICES FROM ACC IN THE '24-'25 FISCAL YEAR, WITH MANY CHILDREN AND FAMILIES PARTICIPATING IN MORE THAN ONE OF OUR PROGRAMS AND SERVICES. OUR FAMILIES CAME FROM 16 OHIO COUNTIES AND 4 ADDITIONAL STATES FOR OUR SERVICES, WHICH ARE CENTERED NOT ONLY ON THE CLIENTS WITH SPECIAL NEEDS, BUT THEIR ENTIRE FAMILY. WE HELP FAMILIES DEAL WITH THE OFTEN CHALLENGING AND EMOTIONAL TIMES THAT ACCOMPANY RAISING A CHILD WITH A DISABILITY. WE UNDERSTAND THAT SUPPORTING A FAMILY MEMBER WITH A DISABILITY CAN ALSO CREATE FINANCIAL BURDENS FOR FAMILIES. WE PARTNER WITH OUTSIDE FUNDERS, DONORS AND INSURANCE PLANS IN AN ATTEMPT TO OFFSET THE COST OF DELIVERING OUR PROGRAMS. OUR GOAL IS TO KEEP OUR SERVICES AS AFFORDABLE AND ACCESSIBLE AS POSSIBLE FOR ALL WHO SEEK THEM. IN 2023, ACC ONCE AGAIN EARNED A 3-YEAR RE-ACCREDITATION BY CARF (COMMISSION ON ACCREDITATION OF REHABILITATION). OUR DIVERSE PROGRAMS ADDRESS THE OFTEN COMPLEX NEEDS OF CHILDREN WITH DISABILITIES AND THEIR FAMILIES. OUR CARING, EXPERIENCED AND COMPETENT STAFF PROVIDE SERVICES THROUGH FIVE MAIN PROGRAM AREAS: ADULT DAY SERVICES, EDUCATION (INCLUDING A SPECIALIZED SCHOOL FOR CHILDREN WITH AUTISM FOR K THROUGH HIGH SCHOOL), FAMILY SUPPORT SERVICES, RECREATION, AND THERAPY SERVICES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PRESIDENT, EXECUTIVE VICE PRESIDENT OF FINANCE, AND CONTROLLER PARTICIPATE AND REVIEW INITIALLY. AN AD-HOC COMMITTEE IS FORMED (COMPRISED OF MEMBERS OF THE AGENCY'S FINANCE COMMITTEE AND EXECUTIVE COMMITTEE, AND INCLUDING THE TREASURER). THE PRESIDENT, EXECUTIVE VICE PRESIDENT OF FINANCE AND CONTROLLER MEET WITH THE AD-HOC COMMITTEE TO PRESENT THE DRAFT 990 AND ALL SUPPORTING DOCUMENTATION FOR THEIR REVIEW. THE 990 IS ALSO GIVEN TO EACH BOARD MEMBER VIA E-MAIL BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE PRESIDENT IS DETERMINED AND SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THIS ISSUE, DELIBERATE AMONG THEMSELVES, CONSULT MUTLIPLE COMPENSATION SURVEYS, AND CONSULT WITH OTHER NON-PROFIT BOARDS IN ORDER TO SET THE COMPENSATION LEVEL. THE COMMITTEE IS ALSO ABLE TO ACCESS PUBLIC INFORMATION REGARDING EXECUTIVE COMPENSATION IN OTHER NON-PROFIT ORGANIZATIONS. SOME OF THE COMPENSATION SURVEYS USED ARE: CHARITY NAVIGATOR, OANO/UNITED WAY, EMPLOYER'S RESOURCE COUNSEL, AND MORE. WHILE THE PRESIDENT SETS THE COMPENSATION LEVEL FOR OFFICERS, MANAGERS, AND KEY EMPLOYEES, THIS IS DONE AFTER CONSULTING COMPENSATION SURVEYS, MARKET CONDITIONS, AND HAVING AN AWARENESS OF WHAT OTHER NON-PROFITS PAY FOR SIMILAR POSTIONS. ADDITIONALLY, ALL COMPENSATION IS INCLUDED IN THE AGENCY'S BUDGET, AND THE BUDGET IS REVIEWED AND APPROVED BY OUR INDEPENDENT BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL THE AFOREMENTIONED DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART X, LINE 27 | ADDITIONAL DISCLOSURE: THE UNRESTRICTED NET ASSETS AT YEAR END 06/30/2025 WERE AS FOLLOWS: UNDESIGNATED 3,106,872 NET INVESTMENT IN PROPERTY AND EQUIPMENT 7,291,357 BOARD DESIGNATED ENDOWMENT 13,000,912 TOTAL UNRESTRICTED $23,399,141 WE INVITE INTERESTED INDIVIDUALS TO VISIT OUR WEBSITE AT WWW.ACHIEVEMENTCENTERS.ORG |
| FORM 990, PART XI, LINE 9: | BAD DEBT EXPENSE -1,939. CHANGE IN VALUE OF BENEFICIAL INTERESTS 40,942. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |