Civic Intelligence

Center for Accessible Living Inc.

990 • Fiscal year 2022 • EIN 31-1012847

Oct 01, 2021 to Sep 30, 2022 • Filed on Jul 05, 2023

501 S 2nd Street 200Louisville, KY 40202

(502) 589-6620

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.73x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

37th percentile

0.7%

Higher net margin than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$84,189

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

64th percentile

8.4%

Faster asset growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-7.9%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$273,707

Up $21,247 (+8.4%) from 2021

Net Assets

Up

$73,709

Up $17,990 (+32%) from 2021

Liabilities

Up

$199,998

Up $3,257 (+1.7%) from 2021

Revenue

Down

$2,419,462

Down $206,569 (-7.9%) from 2021

Expenses

Down

$2,401,472

Down $146,069 (-5.7%) from 2021

Net Income

Down

$17,990

Down $60,500 (-77%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2020: $283,524Liabilities 2020: $273,959Net Assets 2020: $9,5652020Assets 2021: $252,460Liabilities 2021: $196,741Net Assets 2021: $55,7192021Assets 2022: $273,707Liabilities 2022: $199,998Net Assets 2022: $73,7092022Assets 2023: $341,570Liabilities 2023: $221,194Net Assets 2023: $120,3762023Assets 2024: $905,288Liabilities 2024: $791,971Net Assets 2024: $113,3172024

Highlighted filing

2022

Assets$273,707
Liabilities$199,998
Net Assets$73,709

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,380,292Expenses 2020: $2,411,306Net Income 2020: -$31,0142020Revenue 2021: $2,626,031Expenses 2021: $2,547,541Net Income 2021: $78,4902021Revenue 2022: $2,419,462Expenses 2022: $2,401,472Net Income 2022: $17,9902022Revenue 2023: $1,832,049Expenses 2023: $1,785,382Net Income 2023: $46,6672023Revenue 2024: $1,793,766Expenses 2024: $1,800,825Net Income 2024: -$7,0592024

Highlighted filing

2022

Revenue$2,419,462
Expenses$2,401,472
Net Income$17,990
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jul 5, 2023
Return Version
2021v4.2
Gross Receipts
$2,419,462
Mission and Program Overview

Mission

To serve as an innovative leader and community partner in empowering all people to achieve their goal of independent living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$144,301$145,270▲ $969
Cash and Non-Interest-Bearing Accounts$73,599$93,833▲ $20,234
Land, Buildings, and Equipment, Net$22,504$19,211▼ $3,293
Prepaid Expenses and Deferred Charges$1,116$4,453▲ $3,337
Total Assets$252,460$273,707▲ $21,247
Other Assets Total$10,940$10,940→ $0
Liabilities
Accounts Payable and Accrued Expenses$118,336$154,998▲ $36,662
Mortgage Notes Payable Secured by Investment Property$40,000$45,000▲ $5,000
Unsecured Notes Loans Payable$38,405--
Total Liabilities$196,741$199,998▲ $3,257
Net Assets / Fund Balance
Net Assets With Donor Restrictions$34,709$37,119▲ $2,410
Net Assets Without Donor Restrictions$21,010$36,590▲ $15,580
Total Net Assets Fund Balance$55,719$73,709▲ $17,990
Total Liabilities and Net Assets / Fund Balance$252,460$273,707▲ $21,247

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,211$31,080$50,291
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie PiazzaCEOFT$74,769$9,420$84,189
Michael MarkiewiczCFOFT$76,308-$76,308

Board Members and Trustees

NameTitle
Jeremy RandallPresident
Todd CrawfordVice President
Austin NugentDirector
Crystal HerrDirector
Joi BoydDirector
Keith FrostDirector
Keith HoseyDirector
Sandra WilliamsDirector
Stanley OsborneDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,022,492
Program Service Revenue
$394,245
Investment Income
$0
Other Revenue
$2,725
All Other Contributions
$26,665
Change in Net Assets
$17,990

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,419,462
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,419,462
Total Revenue per Form 990
$2,419,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,388,663
Other Expenses$1,012,809
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$877,642$72,460-$950,102
Occupancy$159,589$35,933-$195,522
Other Employee Benefits$167,465$23,387-$190,852
Current Officers, Directors, Trustees, and Key Employees$44,253$119,149-$163,402
Fees for Services Other$127,404$1,011-$128,415
Payroll Taxes$70,036$14,271-$84,307
Office Expenses$64,968$12,071-$77,039
All Other Expenses$60,490$8,013-$68,503
Other Expenses$50,200$11,302-$50,200
Insurance$18,534$3,096-$21,630
Fees for Services Accounting-$17,000-$17,000
Travel$11,488--$11,488
Depreciation Depletion$3,122$171-$3,293
Interest-$1,684-$1,684
Total Functional Expenses$2,081,924$319,548$0$2,401,472

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,401,472
Total Expenses per Audited Statements$2,401,472
Total Expenses per Form 990$2,401,472
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by the cfo prior to signing.

Form 990, Part VI, Section B, Line 12C

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, Section B, Line 15A

Compare salaries with positions at similar sized agencies. Final approval by the board.

Form 990, Part VI, Section C, Line 18

AVAILABLE UPON REQUEST.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Center for Accessible Living Inc
EIN
31-1012847
Phone
5025896620
Address
501 S 2ND STREET 200, LOUISVILLE, KY 40202

Signing Officer

Name
Michael Markiewicz
Title
CFO
Phone
5025896620
Signed
2023-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Markiewicz
Formed
1981
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
33
Volunteers
31

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
Preparer
Melinda L Heck
Phone
5024269660
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The cfo and executive committee reviews a draft of the audit report in detail and approves and presents to the board of directors.

Financial Statement Notes

PART X, LINE 2:

The center is exempt from federal, kentucky and local income taxes as a not-for-profit corporation as described under internal revenue code section 501(c)(3). The center files an informational tax return in the u.s. Federal jurisdiction and with the kentucky office of the attorney general. However, income from certain activities not directly related to the center's tax-exempt purpose may be subject to taxation as unrelated business income. Management does not believe that the center has unrelated business income for the year ended september 30, 2022. As of september 30, 2022, the center did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the year then ended.

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IRS990/Desc0ACL PROVIDES THE BASIC SERVICES IN THE AREAS OF INDEPENDENT LIVING, SPECIFICALLY THE FIVE CORE SERVICES REQUIRED BY OUR MISSION. ADVOCACY: ADVOCATES WORK IN PARTNERSHIP WITH CONSUMERS TO RESOLVE INCIDENTS OF DISCRIMINATION AND DENIAL OF SERVICES THROUGH MEDIATION WITH GOVERNMENTS, BUSINESSES, AND SERVICE PROVIDERS. ADVOCACY ALSO INCLUDES WORKING FOR SYSTEMS CHANGES THAT REFLECT THE NEEDS OF PEOPLE WITH DISABILITIES AT THE FEDERAL, STATE, AND LOCAL LEVELS. INDIVIDUAL ADVOCACY EFFORTS HELP CONSUMERS LEARN AND DEVELOP SELF-ADVOCACY SKILLS, PROVIDE ASSISTANCE WITH THE RESOLUTION OF CONFLICTS THAT IMPEDE SERVICE DELIVERY, INVESTIGATE DISCRIMINATION CLAIMS, AND DISSEMINATE INFORMATION REGARDING PROGRAM SERVICES. SYSTEMS ADVOCACY HELPS CONSUMERS LEARN TO INTERACT WITH APPROPRIATE SOCIAL SERVICES, TO UNDERSTAND THE PROGRAM REPORTING REQUIREMENTS AND TO ENCOURAGE THE ACHIEVEMENT OF INDIVIDUAL GOALS, INCLUDING EMPLOYMENT GOALS, IF DESIRED. INFORMATION AND REFERRAL: THE CENTER SERVES AS A RESOURCE CENTER AND A CLEARINGHOUSE OF INFORMATION CONCERNING DISABILITY. INFORMATION AND REFERRAL PROVIDES THE KENTUCKIANA AREA WITH INFORMATION ABOUT INDIVIDUALS WITH DISABILITIES, THE AMERICANS WITH DISABILITIES ACT, OTHER DISABILITY LAWS, AND INDIVIDUAL ACCESS. THE CENTER ALSO PROVIDES APPROPRIATE REFERRALS TO ASSIST THE COMMUNITY IN LEARNING ABOUT DISABILITIES AND DISABILITY RELATED ISSUES. THE CENTER MAKES INFORMATION AND REFERRAL SERVICES AVAILABLE TO EVERYONE. INDEPENDENT LIVING SKILLS: CLASSES DEVELOP SKILLS NEEDED TO HELP CONSUMERS LEARN BASIC AND ADVANCED SKILLS TO ACHIEVE SELF-RELIANCE FOR A MORE INDEPENDENT LIFESYTLE. CLASSES INCLUDE CREDIT COUNSELING, ASSERTIVENESS TRAINING, ADAPTIVE COOKING, MOBILITY TRAINING, NUTRITION, HOMEMAKING, EDUCATION OPPORTUNITIES, AND COMMUNICATION SKILLS AMONG OTHERS. PEER SUPPORT: ONE-ON-ONE OR GROUP SETTINGS, PEER SUPPORT ASSISTS INDIVIDUALS WITH DISABILITIES TO HELP EACH OTHER ON A CROSS-DISABILITY BASIS. PEERS PROVIDES ASSISTANCE AND SUPPORT TO INCREASE SKILLS AND KNOWLEDGE THAT WILL OVERCOME INTERPERSONAL, FAMILY, SOCIAL, FINANCIAL, INTERAGENCY AND OTHER DISABILITY-RELATED CHALLENGES. TRANSITION: SERVICES THAT FACILITATE TRANSITION FROM NURSING HOMES AND OTHER INSTITUTIONS TO HOME AND COMMUNITY BASED RESIDENCES WITH THE NECESSARY SUPPORTS AND SERVICES, PROVIDE ASSISTANCE TO THOSE AT RISK OF ENTERING INSTITUTIONS, AND FACILITATE TRANSITION OF YOUTH TO POSTSECONDARY LIFE. ACL PROPOSES TO AMEND THE EXISTING REGULARATORY DEFINITION OF INDEPENDENT LIVING CORE SERVICES BY ADDING THE NEW FIFTH CORE SERVICE TO THE PREVIOUS DEFINITION. THE FOUR ORIGINAL CORE SERVICES ARE INFORMATION AND REFERRAL SERVICES; INDEPENDENT LIVING SKILLS TRAINING; PEER COUNSELING, INCLUDING CROSS-DISABILITY PEER COUNSELING; INDIVIDUAL AND SYSTEMS ADVOCACY. THE NEW FIFITH CORE SERVICE HAS THREE COMPONENTS, EACH OF WHICH MUST BE MET TO FULFILL THE FIFTH CORE SERVICE. IT REQUIRES CILS TO 1) FACILITATE THE TRANSITION OF INDIVIDUALS WITH SIGNIFICANT DISABILITIES FROM NURSING HOMES AND OTHER INSTITUTIONS TO HOME AND COMMUNITY-BASED RESIDENCES, WITH THE REQUISITE SUPPORTS AND SERVICES; 2) PROVIDE ASSISTANCE TO INDIVIDUALS WITH SIGNIFICANT DISABILITIES WHO ARE AT RISK OF ENTERING INSTITUTIONS SO THAT THE INDIVIDUALS REMAIN IN THE COMMUNITY; AND 3) FACILITATE THE TRANSITION OF YOUTH WHO ARE INDIVIDUALS WITH SIGNIFICANT DISABILITIES, WHO WERE ELIGIBLE FOR INDIVIDUALIZED EDUCATION PROGRAMS (IEPS) UNDER SECTION 614(D) OF THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT, AND WHO HAVE COMPLETED THEIR SECONDARY EDUCATION OR OTHERWISE LEFT SCHOOL TO POSTSECONDARY LIFE.
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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SERVE AS AN INNOVATIVE LEADER AND COMMUNITY PARTNER IN EMPOWERING ALL PEOPLE TO ACHIEVE THEIR GOAL OF INDEPENDENT LIVING.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt045000
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IRS990/NetAssetsOrFundBalancesEOYAmt073709
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt0159589
IRS990/OccupancyGrp/TotalAmt0195522
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012071
IRS990/OfficeExpensesGrp/ProgramServicesAmt064968
IRS990/OfficeExpensesGrp/TotalAmt077039
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023387
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0167465
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0190852
IRS990/OtherExpensesGrp/Desc0INTERPRETER SERVICES
IRS990/OtherExpensesGrp/Desc1RAMP CONSTRUCTION
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3PANDEMIC ASSISTANCE SUP
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IRS990/OtherExpensesGrp/ProgramServicesAmt350200
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IRS990/OtherExpensesGrp/TotalAmt350200
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990/OtherRevenueTotalAmt02725
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0877642
IRS990/OtherSalariesAndWagesGrp/TotalAmt0950102
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014271
IRS990/PayrollTaxesGrp/ProgramServicesAmt070036
IRS990/PayrollTaxesGrp/TotalAmt084307
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01116
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04453
IRS990/PrincipalOfficerNm0MICHAEL MARKIEWICZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/Desc0INTERPRETER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2AVOCADO PRESS INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16570
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE CENTER EMPLOYS ONE FULL-TIME, CERTIFIED STAFF INTERPRETER AND OVER 50 CERTIFIED, PROFESSIONAL FREELANCE INTERPRETERS TO SERVE THE NEEDS OF INDIVIDUALS WHO ARE DEAF OR HARD OF HEARING. INTERPRETERS ARE AVAILABLE TO TRAVEL THROUGHOUT KENTUCKY. THE CENTER HAS OVER 160 BUSINESSES OR AGENCIES ACTIVIELY INVOLVED IN UTILIZING THE INTERPRETER PROGRAM AND ASSISTING CONSUMERS. ALL CENTER INTERPRETERS ADHERE TO THE NAD/RID CODE OF ETHICS. WHATEVER, THE SITUATION, THE CENTER HAS AN INTRPRETER TO FILL THE NEED. THE CENTER CAN ALSO ARRANGE SENSITIVITY TRAINING FOR INTERESTED GROUPS, AS WELL AS EDUCATIONAL AND ADVOCACY TRAINING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0406342
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0385446
IRS990/ProgSrvcAccomActy3Grp/Desc0THE KENTUCKY PERSONAL CARE ATTENDANT PROGRAM (PCAP) HAS ONE PURPOSE: TO ENABLE ELIGIBLE SEVERLY DISABLED ADULTS TO LIVE INDEPENDENTLY. THE PROGRAM PROVIDES FINANCIAL SUPPORT THAT ALLOWS THE PARTICIPANT TO HIRE A PERSONAL CARE ATTENDANT AND THEREBY ACHIEVE INDEPENDENCE. PERSONAL CARE ATTENDANTS ARE THE ARMS AND LEGS OF THEIR EMPLOYER. THEIR SPECIFIC DUTIES CAN BE BROKEN DOWN INTO THREE AREAS: 1) DOMESTIC: HOUSECLEANING, COOKING, LAUNDRY, AND SHOPPING; 2) PERSONAL: TRANSFERRING, SKIN CARE, POSITIONING, BATHING, RANGE OF MOTION EXERCISES, DRESSING, GROOMING, TOILET ASSISTANCE, AND BOWEL AND BLADDER CARE; 3) TRANSPORTATION: WHEELCHAIR, AUTO AND VAN, BUS, AIRPLANES, ETC. TO BE ELIGIBLE, A PERSON MUST BE AT LEAST 18 YEARS OLD AND 1) HAVE THE FUNCTIONAL LOSS OF TWO OR MORE LIMBS; 2) NEED BETWEEN 14 AND 40 HOURS OF ATTENDANT CARE PER WEEK TO INCLUDE OVERNIGHT ATTENDANT CARE WHEN NEEDED; 3) BE CAPABLE OF INSTRUCTING AND SUPERVISING ATTENDANTS; 4) MEET INCOME ELIGIBILITY CRITERIA; 5) RESIDE OR THROUGH THIS PROGRAM BE ABLE TO RESIDE IN A NON-INSTITUTIONAL SETTING; AND 6) BE CAPABLE OF PREPARING OR SUPERVISING PREPARATION OF ATTENDANT PAYROLL REPORTS AND EMPLOYER TAX STATEMENTS AFTER TRAINING BY THE CENTER.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0267355
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHOICES NAVIGATOR, THE WORK INCENTIVES PLANNING AND ASSITANCE 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 INCENTIVE COORDINATOAR, 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.THE SUBSTANTIAL GAINFUL ACTIVITY (SGA) PILOT PROJECT EMPLOYS THREE FTE KENTUCKY WORK INCENTIVE COORDINATORS (KWICS) TO PROVIDE COORDINATED SERVICE DELIVERY TO 500 VOCATIONAL REHABILITATION (CR) CONSUMERS WHO ARE SOCIAL SECURITY DISABILITY INSURANCE (SSDI) RECIPIENTS. THERE ARE THREE COMPONENTS TO THE SERVICE DELIVERY MODEL 1) VR ENHANCED CONSELING TEAM APPROACH, 2) JOB DEVELOPMENT AND BUSIENSS RELATIONS AND 3) INTENSIVE WORK INCENTIVE COORDINATING SERVICES. KWIC SERVICES INCLUDE WORK INCENTIVE PLANNING, FINANCIAL EDUCATION, AND ASSET DEVELOPMENT. THE CENTER FOR ACCESSIBLE LIVING, INC.'S 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'S LOUISVILLE AND CRESTVIEW HILLS OFFICES AND MEET WITH CONSUMERS FACE TO FACE IN PUBLIC MEETING LOCATIONS THROUGHOUT THE AREA.THE RAMPBUILDERS PROGRAM HAS BEEN PROVIDING CUSTOM-DESIGNED HOME ACCESS RAMPS AND RAILINGS TO PERSONS WITH DISABILITIES SINCE THE INCORPORATION OF THE CENTER IN 1981. WHENEVER POSSIBLE, RAMPS ARE PROVIDED AT NO COST TO THE RECIEPIENT. INDIVDUALS 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 GOVERMENT, LOUISVILLE METRO COUNCIL, MEDICAID, AND PRIVATE DONATIONS. A REPUTABLE AND EXPERIENCED CONTRACTOR OR SUPPLIER BUILDS OR INSTALLS THE RAMPS TO CODE. THE COMMONWEALTH COUNCIL OF DEVELOPMENTAL DISABILITY (CCDD) GRANT IS TO PROIVDE FUNDING TO SYSTEMICALLY EXPAND THE CENTER'S PEER MENTORING PROGRAM YES! (YOUNG EMPOWERED SELF-ADVOCATES) STATEWIDE AND USE IT AS A FOUNDATION FOR STATEWIDE SELF-ADVOCACY INITIATIVE. PEER SUPPORT, INCLUDING PEER MENTORING, IS ONE OF THE FOUNDING PRINCIPLES OF THE INDEPENDENT LIVING MOVEMENTS AND REMAINS ONE OF THE FIVE CORE SERVCIES PROVIDED BY CENTERS FOR INDEPENDANT 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 THE CENTERS'S DIRECTOR OF TRANSITION ENSURING A COMMON, CONSISTENT APPROACH, A UNIFYING VISION, AND ADHERENCE TO A SET OF STANDARDS TO BE DEVELOPED JOINTLY BY THE CENTER 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.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
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0880978
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt08799
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02207439
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01021349
IRS990/PYOtherRevenueAmt08253
IRS990/PYProgramServiceRevenueAmt0410339
IRS990/PYRevenuesLessExpensesAmt078490
IRS990/PYSalariesCompEmpBnftPaidAmt01526192
IRS990/PYTotalExpensesAmt02547541
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt017990
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02022492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02207439
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01844655
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01724219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02061114
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt029777
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt030490
IRS990ScheduleA/OtherIncome170Grp/TotalAmt083062
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99160
IRS990ScheduleA/PublicSupportPY170Pct00.98950
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09859919
IRS990ScheduleA/TotalSupportAmt09942981
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt019211
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031080
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER IS EXEMPT FROM FEDERAL, KENTUCKY AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE CENTER FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CENTER'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT DOES NOT BELIEVE THAT THE CENTER HAS UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2022. AS OF SEPTEMBER 30, 2022, THE CENTER DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEAR THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt02401472
IRS990ScheduleD/TotalRevenuePerForm990Amt02419462
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02419462
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02401472
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE CFO PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MAINTAIN LIST OF INDIVIDUALS REQUIRED TO COMPLETE SAID DOCUMENT. CHECK WITH THE LIST TO MAKE SURE EVERYONE HAS COMPLETED ONE EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARE SALARIES WITH POSITIONS AT SIMILAR SIZED AGENCIES. FINAL APPROVAL BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CFO AND EXECUTIVE COMMITTEE REVIEWS A DRAFT OF THE AUDIT REPORT IN DETAIL AND APPROVES AND PRESENTS TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02401472
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0196741
IRS990/TotalLiabilitiesGrp/EOYAmt0199998
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055719

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