2024-05-14T17:34:41-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-07-01 860486447 ABILITY360 INC ABIL 6022562245 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 CHRISTOPHER J RODRIGUEZ PRESIDENT & CEO 6022562245 2024-05-10 1 CHRISTOPHER RODRIGUEZ 999009999 0 WAYNE M HUNTER P01073139 6022662248 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER J RODRIGUEZ 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 56281385 0 X WWW.ABILITY360.ORG X 1984 AZ TO OFFER AND PROMOTE PROGRAMS DESIGNED TO EMPOWER PEOPLE WITH DISABILITIES TO TAKE PERSONALRESPONSIBILITY SO THEY MAY ACHIEVE OR CONTINUE INDEPENDENT LIFESTYLES WITHIN THE COMMUNITY.A COMMUNITY WHERE DIGNITY, EQUALITY, ACCESS, EMPOWERMENT, AND CHOICE EXIST FOR ALL PERSONSWITH DISABILITIES 13 13 2090 136 0 0 1881395 8963377 44180435 43525372 146552 197172 71379 38955 46279761 52724876 0 0 0 0 36684374 42619743 0 0 0 5202447 6530799 41886821 49150542 4392940 3574334 76232441 78237761 7913800 4811600 68318641 73426161 X ABILITY360 OFFERS AND PROMOTES PROGRAMS DESIGNED TO EMPOWER PEOPLE WITH DISABILITIES TO TAKE PERSONAL REPONSIBILITY SO THEY MAY ACHIEVE OR CONTINUE INDEPENDENT LIFESTYLES WITHIN THE COMMUNITY. 0 0 40290731 42446546 HOME CARE SERVICE (HCS):THE HOME CARE SERVICE (HCS) PROGRAM RECRUITS, SCREENS, TRAINS, AND EMPLOYS PERSONAL CARE ASSISTANTS (CAREGIVERS) TO PROVIDE SERVICES FOR QUALIFIED ELDERLY AND PHYSICALLY DISABLED PERSONS THROUGH THE ARIZONA LONG TERM CARE SYSTEM (ALTCS) THAT HAS POLICIES UNDER THE UNITED HEALTHCARE COMMUNITY PLAN, MERCY CARE, AND BANNER UNIVERSITY HEALTH PLAN. ABILITY360 ALSO PROVIDES HCS TO PERSONS WHO ARE DEVELOPMENTALLY DISABLED AND QUALIFY FOR LONG-TERM CARE SERVICES UNDER THE ARIZONA DEPARTMENT OF ECONOMIC SECURITY'S DIVISION OF DEVELOPMENTAL DISABILITIES (DDD). HSA EMPLOYS OVER 1,500 PERSONAL CARE ASSISTANTS THROUGHOUT MARICOPA, PIMA, PINAL, AND GILA COUNTIES. PERSONAL ASSISTANCE SERVICES WERE PROVIDED TO 1,374 CONSUMERS THROUGH THE PAS PROGRAM. 2815929 409813 ABILITY360'S VGP SPORT & FITNESS CENTER (SPOFIT) PROGRAM HAD 2,356 MEMBERS WITH TOTAL VISITS 64,165. WE HOSTED 1,510 FITNESS CLASSES TOTALING 10,043 IN ATTENDANCE. WE PROVIDED 3,640 PERSONAL TRAINING SESSIONS, WHICH PROVIDED 934 OF OUR MEMBERS ONE-ON-ONE SUPPORT AND INSTRUCTIONS ON THEIR HEALTH AND FITNESS GOALS. 2585254 707968 ALL OTHER PROGRAMS 2585254 707968 45691914 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 198 0 1 2090 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X FENG CHIOU 6022960520 5025 E WASHINGTON ST SUITE 200 PHOENIX AZ 85034 NATHAN PULLEN CHAIR 1.50 X X 0 0 0 ANDREW REILLY RESIGNED 2282023 IMMEDIATE PAST CHAIR 1.50 X X 0 0 0 VICKI COPELAND VICE CHAIR 1.50 X X 0 0 0 JILL WYSOLMIERSKI TREASURER 1.50 X X 0 0 0 TRENT MARUYAMA SECRETARY 0.50 X X 0 0 0 CANDYCE WILLIAMS DIRECTOR 0.50 X 0 0 0 COREY LOVATO DIRECTOR 0.50 X 0 0 0 GREG HYLAND RESIGNED 12312023 DIRECTOR 0.50 X 0 0 0 GREGGORY OHANNESSIAN DIRECTOR 0.50 X 0 0 0 TINA BROWN DIRECTOR 0.50 X 0 0 0 TODD LEMAY DIRECTOR 0.50 X 0 0 0 SUSAN SEGAL DIRECTOR 0.50 X 0 0 0 CATHERINE SIENKO DIRECTOR 0.50 X 0 0 0 SUSAN WEBB RESIGNED 10312023 DIRECTOR 0.50 X 0 0 0 CHRISTOPHER RODRIGUEZ PRESIDENT & CEO 40.00 X 193486 0 11292 FENG CHIOU VP OF FINANCE 40.00 X 144902 0 16849 JOHN LAZEAR VP OF OPERATION & SPORTS F 40.00 X 120741 0 16122 MEGHAN FABLE DIR OF MAJOR GIFTS & DEVEL 40.00 X 111614 0 759 PENNY A FORE VP OF HOME CARE SERVICES 40.00 X 110909 0 14452 681652 0 59474 5 0 1 0 WILLIAM FERRARA GENERAL CONTRACTOR LLC 11456 E REMBRANDT AVE MESA AZ 85212 CONSUMERS' HOME MODIFICATIONS 450350 PLJ INFORMATION SYSTEMS 2121 W CHANDLER BLVD 201 CHANDLER AZ 85224 IT, NETWORK AND COMPUTER SERVICES 322661 LEVELUP ENTERPRISES INC 24827 N 49TH AVE GLENDALE AZ 85310 CONSUMERS' HOME MODIFICATIONS 263030 INDEPENDENCE HOME REMODELING 6031 W GROVERS AVE GLENDALE AZ 85308 CONSUMERS' HOME MODIFICATIONS 237789 MANAGEMENT INFORMATION TECHNOLOGY CORP 9718 GLAGETT FARM RD POTOMAC MD 20854 ON-LINE SOFTWARE PLATFORM FOR ELECTRONIC 227688 6 6366077 2597300 8963377 HOME CARE SERVICES INCOME 623990 42446546 42446546 PROGRAM RENTAL INCOME 532000 493590 493590 SPORTS CENTER INCOME 623990 409813 409813 SPECIAL PROJECT INCOME 623990 175423 175423 43525372 561205 561205 3192476 3556509 -364033 -364033 -364033 OTHER REVENUE 900099 38955 38955 38955 52724876 43564327 0 197172 479662 205810 273852 37864745 37098093 766652 122679 105323 17356 1212125 1112411 99714 2940532 2855490 85042 9208 6725 2483 60872 34037 26835 114808 114808 3885 3885 200868 124614 76254 331312 243960 87352 744270 585143 159127 1583740 812611 771129 73417 70026 3391 64989 23233 41756 826939 272890 554049 176324 95200 81124 PROGRAM EXPENSES 1065531 1050022 15509 HOME MODIFICATION COSTS 778632 778632 BAD DEBT EXPENSE 267066 267066 SPECIAL PROJECTS EXPENS 85309 85309 143629 132385 11244 49150542 45691914 3458628 0 25516547 17306591 211210 9413195 6893153 5825348 75376 274106 271935 43311174 14335765 28480213 28975409 13219022 14439485 1638190 1753255 0 177167 76232441 78237761 2823413 1905185 5064001 2697988 177513 26386 30914 7913800 4811600 X 68161864 73404568 156777 21593 68318641 73426161 76232441 78237761 3574334 1533186 0 X X 0 1 X 1 1 1 X 1870717 2013103 1057609 1881395 8963377 15786201 1870717 2013103 1057609 1881395 8963377 15786201 5421667 10364534 235520 302425 213653 250128 561205 1562931 38955 38955 17388087 228553210 0.59610 0.80120 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 38,955. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 942662 942662 36021088 8890634 27130454 2935817 2929779 6038 2421656 2067525 354131 989951 447827 542124 28975409 EMPLOYEE 403B LOAN REPAYMENTS HELD 8420 TENANT SECURITY DEPOSITS 22421 OTHER LIABILITIES 73 30914 X 54172753 1533186 -85309 1447877 52724876 0 52724876 49065233 0 49065233 85309 85309 49150542 PART X, LINE 2: ABILITY360 QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, THERE IS NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES. IN ADDITION, ABILITY360 HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. ABIL DEVELOPMENT, LLC IS A LIMITED LIABILITY COMPANY INCORPORATED IN THE STATE OF ARIZONA WHICH IS A PASS-THROUGH ENTITY. ALL INCOME OR LOSS OF THIS ENTITY IS REPORTED AT THE ABILITY360 LEVEL. BOTH ORGANIZATIONS REMAIN SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS TAKEN AS A WHOLE. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROJECT EXPENSES RECLASSED TO THE STATEMENT OF FUNCTIONAL EXPENSES -85,309. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROJECT EXPENSES RECLASSED TO THE STATEMENT OF FUNCTIONAL EXPENSES 85,309. X 0 0 0 0 0 0 0 1 0 CHRISTOPHER RODRIGUEZ PRESIDENT & CEO 191486 0 2000 0 0 0 0 0 11292 0 204778 0 0 0 FENG CHIOU VP OF FINANCE 142902 0 2000 0 0 0 5557 0 11292 0 161751 0 0 0 PART I, LINE 7 BONUSES ARE EARNED BASED ON PERFORMANCE AND GOALS ATTAINED DURING THE YEAR AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 1A THE FINANCE COMMITTEE HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE FINANCE COMMITTEE CONSISTS OF THE EXECUTIVE DIRECTOR AND 5 BOARD MEMBERS, WHO REVIEW QUARTERLY FINANCIAL STATEMENTS, ANNUAL BUDGETS, AND ANNUAL AUDITS BEFORE THE INFORMATION IS SUBMITTED TO THE BOARD. THE FINANCE COMMITTEE ALSO SELECTS AN INDEPENDENT ACCOUNTANT FOR THE ANNUAL FINANCIAL AND SINGLE AUDITS. THE PROCESS OF OVERSIGHT OF THE FINANCIAL STATEMENTS, AUDIT, AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES SHALL NOT ENGAGE IN ANY CONDUCT THAT GIVES THE APPEARANCE OF A CONFLICT OF INTEREST, INCLUDING BUT NOT LIMITED TO: - PERFORMING SERVICES FOR MONEY OR OTHER PERSONAL GAIN FOR ANY SUPPLIER OR VENDOR TO ABILITY360; - THE EMPLOYEE'S FAMILY MEMBER PERFORMING SERVICES FOR MONEY OR OTHER PERSONAL GAIN FOR ANY SUPPLIER OR VENDOR TO ABILITY360; - HAVING OWNERSHIP INTERESTS (SUCH AS STOCK) IN A SUPPLIER OR VENDOR TO ABILITY360; OR - OWING MONEY (SUCH AS A LOAN) TO A SUPPLIER OR VENDOR TO ABILITY360. ALL EMPLOYEES SHALL AVOID REAL OR PERCEIVED POTENTIAL CONFLICTS OF INTEREST. ALL EMPLOYEES SHALL DISCLOSE ANY CONFLICTS OF INTEREST TO THEIR SUPERVISOR. WHENEVER AN EMPLOYEE HAS A QUESTION ABOUT A CONFLICT OF INTEREST, THE EMPLOYEE WILL RAISE THIS ISSUE IMMEDIATELY WITH HIS/HER SUPERVISOR. ANY POTENTIAL CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE ABILITY360 BOARD OF DIRECTORS SHALL BE DISCLOSED TO THE OTHER MEMBERS AND MADE A MATTER OF RECORD ANNUALLY. IN ADDITION, SHOULD A CONFLICT OF INTEREST ARISE AFTER THE ANNUAL REPORTING PERIOD, MEMBERS SHALL DISCLOSE THAT INTEREST TO THE OTHER MEMBERS WHEN IT BECOMES A MATTER OF BOARD ACTION. ANY BOARD MEMBER HAVING A POTENTIAL CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER AND HE/SHE SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE REGARDING A PARTICULAR ISSUE WAS MADE AS WELL AS THE ABSTENTION FROM VOTING AND THE QUORUM SITUATION. EACH BOARD MEMBER SHALL SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE GOVERNANCE/NOMINATING COMMITTEE AND ITS CHAIRPERSON IS TASKED WITH THE MONITORING AND ENFORCING OF THE BOARD COI POLICY. AN EXPLANATION OF THE COI POLICY IS PROVIDED IN THE NEW BOARD MEMBER ORIENTATION OFFERED TO ALL NEW BOARD MEMBERS AND SIGN-OFF ON THE. ALTHOUGH NO KNOWN COI'S HAVE BEEN IDENTIFIED, IF SUCH EXISTED, BOARD MEMBERS WOULD BE REQUIRED TO OFFER FULL DISCLOSURE OF THE COI AND RECUSE THEMSELVES FROM ANY DECISIONS PERTAINING TO THE KNOWN CONFLICT (INCLUDING VOTING PRIVILEGES OR EXERTING INAPPROPRIATE INFLUENCE). FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ENGAGED AN HR CONSULTING FIRM TO CONDUCT A COMPENSATION STUDY FOR A NEW CEO BEFORE HIRING, AS WELL AS TO REVIEW AND UPDATE THE CEO EMPLOYMENT CONTRACT. A COMPENSATION STUDY BY A CONSULTANT WAS PERFORMED UPON THE END OF A 1-YEAR TERM OF THE NEW CEO WHO WAS HIRED ON 6/1/21. THE NEW CEO RECEIVED A FIVE YEAR CONTRACT FROM 7/1/22-6/30/27 BASED ON THE COMPENSATION STUDY PERFORMED. THE BOARD OF DIRECTORS THEN APPROVED THE COMPENSATION PACKAGE RECOMMENDED BY THE CONSULTING FIRM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE FINANCE COMMITTEE CONSISTS OF THE EXECUTIVE DIRECTOR AND 5 BOARD MEMBERS, WHO REVIEW QUARTERLY FINANCIAL STATEMENTS, ANNUAL BUDGET, AND ANNUAL AUDIT BEFORE INFORMATION IS SUBMITTED TO THE BOARD. FINANCE COMMITTEE ALSO SELECTS AN INDEPENDENT ACCOUNTANT FOR THE ANNUAL FINANCIAL AUDIT. THE PROCESS OF OVERSIGHT OF THE FINANCIAL STATEMENTS, AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. ABIL DEVELOPMENT LLC 5025 E WASHINGTON STSTE 200 PHOENIX AZ 85034 208379903 LEASING SPACE TO NON-PROFIT ORGANIZATIONS AZ 422450 17666565 ABILITY360 INC