Achievement Centers for Children
Nonprofit profile at a glance
- EIN
- 340714766
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Highland Hills, OH, USA
- Phone
- 2162929700
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $15,807,661
- Expenses
- $13,758,850
- Assets
- $26,875,664
- Liabilities
- $1,198,895
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
41 people listed
Executive titles in this filing
- BERNADETTE KERRIGAN (PRESIDENT & CEO)
Highest reported compensation
- BERNADETTE KERRIGAN (PRESIDENT & CEO): $219,925 total reported compensation
- SCOTT MATSON (VP OF IT & PROJECT MGMT): $152,393 total reported compensation
- RACHEL LEUTHAEUSER (CHIEF OPERATING OFFICER): $141,375 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o
What it reported doing in 2024
Recreation has been an agency focus since the founding of camp cheerful in 1947. Located on 52 acres in the cleveland metroparks' mill stream run reservation in strongsville, it was the first accessible residential camp for people with disabilities in Ohio. It is acc's philosophy that children with disabilities need the opportunity to have fun and just be kids. Camp cheerful campers participate in all of the traditional summer camp activities. These include hiking, swimming, fishing, horsemanship, arts and crafts, nature study, games, campfire activities, music and sports-all in an adapted environment. Camp cheerful provides several residential and day camp programs, as well as other specialized programs. (continued on schedule o)summer camp programs offered by acc include cheerful day, a day camp for children 5 to 21 years of age with disabilities; sensational extended school year (esy), providing educational and recreational services for children 5 to 21 years of age who have autism; and numerous other residential camp programs for adolescents and adults. Weekend residential camp programs are also available year-round. All camp programs provide much needed respite for families and caregivers. Recreation also features therapeutic horsemanship and adapted sports programs. Our therapeutic horsemanship program offers riding lessons and horsemanship activities for children (ages 4 and older) and adults, with and without special needs. All program staff members are accredited through path (professional association of therapeutic horsemanship) and our program is one of just a few in the state to be a premier accredited center. The adapted sports programs for children and adults with disabilities is unique in providing a one-on-one volunteer to any athlete who needs it and our teams are tailored to each athlete's age and abilities. Our program has grown to include football, basketball, soccer, baseball, tennis, and golf, providing all participants the opportunity to enjoy and succeed in sports. Adapted sports is designed with all athletes' needs and abilities in mind. We offer cleveland brown adapted football, adapted baseball, soccer, tennis, golf, & jr. Cavs adapted basketball. Adult day services centers on our river rock adult day program, which provides a seamless continuum of care for adults with disabilities. Hosted at our camp cheerful campus, programming happens in a unique environment surrounded by nature. River rock provides engaging social, recreational, and educational activities customized to each individual's special needs, abilities, and interests. Activities include arts and crafts, cooking and daily living skills, exercise and sports, learning labs, community outings, and horsemanship activities in the horse barn.
Operating model
- Revenue model
- Earned-program. 64% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 84
- Accountability: 100
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.8%; rating input score 73
- Program expense ratio: 79.8%; rating input score 80
- Fundraising efficiency: $6.69 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 13%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 1.95; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 4.1% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 1.3% per year; rating input score 100; 15th percentile among comparable filings
Details
- Where the money goes: 72.8% of revenue deployed · 79.8% of spending went to programs
- Governance: 35 of 35 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $11M in reported program spending
- Leadership: top reported pay $220K · 41 people listed · 4 of 6 pay-setting controls reported
- Consistency: 36 of 36 current checks pass
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 27/100.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.