The Ability Center of Greater Toledo

Nonprofit profile at a glance

EIN
344428597
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Sylvania, OH, USA
Phone
4198855733
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$6,733,795
Expenses
$6,357,002
Assets
$14,625,211
Liabilities
$3,848,752

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • STUART JAMES (EXECUTIVE DIRECTOR UNTIL 12/8/25)
  • ASH LEMONS (NEW EXECUTIVE DIRECTOR FROM 12/9/25)

Highest reported compensation

  • STUART JAMES (EXECUTIVE DIRECTOR UNTIL 12/8/25): $168,670 total reported compensation
  • EYLENE WACHOWLAK (DIRECTOR OF FINANCE): $85,714 total reported compensation
  • ASH LEMONS (NEW EXECUTIVE DIRECTOR FROM 12/9/25): $39,336 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist people with disabilities to live, work and socialize within a fully accessible community.

What it reported doing in 2024

The housing resource center provides home accessibility projects (hap) for individuals that wish to remain independent in their own homes, or transition back to independent living from rehab facilities by providing home modification projects such as grab bars, handrails, permanent ramps. The hap program completed 157 permanent projects and 25 temporary ramp loans. The navigator program assists people with disabilities to live independently by providing durable medical equipment and assistive technology. 2,246 consumers were loaned or gifted 4,755 items.our advocacy program works at local, state, and federal levels to promote positive change for people with disabilities. In fy 2025, our advocacy staff completed 103 projects in areas related to accessibility, healthcare, housing, andtransportation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 81
  • Accountability: 95
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 75.3%; rating input score 75
  • Fundraising efficiency: $25.14 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.6%; rating input score 96; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.6%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 72.1% of revenue deployed · 75.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.8M in reported program spending
  • Leadership: top reported pay $169K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Review — Sustainability: Operating margin scored 52/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.