2025-02-13T14:58:46-05:00 2024-06-30 460393458 WOHLENBERG RITZMAN & CO LLC PO BOX 1018 YANKTON SD 57078 990 2023-07-01 460347989 ABILITY BUILDING SERVICES INC ABIL 6056652518 909 WEST 23RD STREET YANKTON SD 57078 ELIZABETH KATHOL EXECUTIVE DIRECTOR 6056652518 2025-02-15 true true KATHLEEN DOYLE P01322431 6056654401 2025-02-06 2023 2025-03-06 01:10:19Z ELIZABETH KATHOL 10661819 false X ABILITYBUILDINGSERVICES.COM X SD THE ORGANIZATION PROVIDES PRE-VOCATIONAL ACTIVITIES, VOCATIONAL TRAINING, RESIDENTIAL TRAINING AND OTHER SUPPORT AND SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITES. 6 6 165 6 0 129793 62234 8644829 10521626 32918 75146 0 8807540 10659006 0 0 7212614 8106562 0 0 1233602 1234386 8446216 9340948 361324 1318058 10360469 11022417 3934178 3278068 6426291 7744349 X THE ORGANIZATION PROVIDES PRE-VOCATIONAL ACTIVITIES, VOCATIONAL TRAINING, RESIDENTIAL TRAINING AND OTHER SUPPORT AND SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITES. false false 8062710 10408614 THE ORGANIZATION IS ENGAGED IN A SYSTEMATIC PROGRAM TO ENHANCE PERSONAL, SOCIAL, AND VOCATIONAL DEVELOPMENT FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. SPECIAL EDUCATION SERVICES ARE PROVIDED TO INDIVIDUALS UNDER THE AGE OF 21. A SIGNIFICANT NUMBER OF ADULTS ARE ALSO PROVIDED SPECIAL EDUCATION SERVICES. THE ORGANIZATION IS INVOLVED IN FOLLOW-ALONG SERVICES TO ALL INDIVIDUALS LIVING INDEPENDENTLY. 112449 46464 THE LOCUST STREET APARTMENTS WERE CONSTRUCTED WITH FUNDING BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF EIGHT ONE BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. 113725 34364 THE PRAIRIE VIEW APARTMENTS WERE CONSTRUCTED WITH FUNDING BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ONE BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. 186862 32184 THE WOODLAND APARTMENTS WERE FUNDED BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN AND A HOME INVESTMENT PARTNERSHIPS PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ZERO BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. 186862 32184 8475746 true true false false false false false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 21 0 true 165 true false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true true true false X X ORGANIZATION 6056652518 909 WEST 23RD STREET YANKTON SD 57078 ELIZABETH KATHOL EXECUTIVE DI 40.00 X 97542 0 16695 SARA SHELBURG BUSINESS MAN 40.00 X 72874 0 15431 KENDRA BAILY PRESIDENT 1.00 X X 0 0 0 BROOKE HERSHFELDT DIRECTOR 1.00 X 0 0 0 NICK MOSER VICE PRESIDE 1.00 X X 0 0 0 DEB OVERSETH DIRECTOR 1.00 X 0 0 0 JANE PUGH SECRETARY 1.00 X X 0 0 0 LINCOLN WALTNER TREASURER 1.00 X X 0 0 0 170416 32126 false false false 47534 14700 62234 FEES 624200 9188989 9188989 FOOD SERVICE SALES 624200 770234 770234 ROOM & BOARD 624200 352537 352537 SECTION 8 HOUSING ASSISTANCE 624200 69189 69189 CLIENT PAY 624200 52591 52591 88086 88086 10521626 39521 39521 38438 2813 35625 35625 35625 10659006 10557251 39521 202542 202542 5896290 5572464 323826 195211 179529 15682 1333813 1203713 130100 478706 440191 38515 2534 2534 67836 18091 49745 122229 98405 23824 9950 9950 472157 426903 45254 152385 144808 7577 252738 241396 11342 SUPPLIES 154557 137762 16795 9340948 8475746 865202 0 X 3541328 4071390 679876 846185 6427 5013 185991 137957 7088491 3825032 3249130 3263459 2697717 2698413 10360469 11022417 813428 907121 870111 123183 2250639 2218114 29650 3934178 3278068 X 5908729 7172285 517562 572064 6426291 7744349 10360469 11022417 1318058 X false true X true X 56925 968939 1736960 129793 62234 2954851 6037429 6313884 7058077 8644829 10521626 38575845 6094354 7282823 8795037 8774622 10583860 41530696 41530696 6830 7411 8445 32918 39521 95125 6830 7411 8445 32918 39521 95125 6101184 7290234 8803482 8807540 10623381 41625821 0.99770 0.99830 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 468044 468044 4282081 2357735 1924346 1176576 745134 431442 328408 155859 172549 833382 566304 267078 3263459 ERC TAX CREDIT RECEIVABLE 2668763 LESASED ASSETS 29650 2698413 LEASES PAYABLE 29650 29650 10659006 10659006 10659006 9340948 9340948 9340948 FORM 990, PAGE 1, PART I, LINE 6 BOARD MEMBERS SERVE WITHOUT COMPENSATION. FORM 990, PAGE 2, PART III, LINE 4D THE WOODLAND APARTMENTS WERE FUNDED BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN AND A HOME INVESTMENT PARTNERSHIPS PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ZERO BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY STAFF AND PRESENTED TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C CONSISTENT MONITORING AND ENFORCEMENT. FORM 990, PAGE 6, PART VI, LINE 15A REVIEW OF COMPENSATION OF COMPARABLE POSITIONS WITHIN THE STATE. FORM 990, PAGE 6, PART VI, LINE 15B REVIEW OF COMPENSATION OF COMPARABLE POSITIONS WITHIN THE STATE. FORM 990, PAGE 6, PART VI, LINE 19 ON REQUEST. FORM 990, PART X ON OCTOBER 30, 2024, THE ORGANIZATION RECEIVED NOTICE FROM THE INTERNAL REVENUE SERVICE (IRS) THAT THEIR EMPLOYEE RETENTION CREDIT (ERC) CLAIM FOR Q3,2021 IN THE AMOUNT OF 710,883 WAS DENIED. WHEN THE ORGANIZATION ORIGINALLY BOOKED THEIR ERC RECEIVABLE, THE ALSO HAD BOOKED AN ERC FEE PAYABLE TO THE COMPANY THEY HIRED TO FILE THESE CREDITS FOR THEM. BECAUSE OF THE DENIAL OF THE Q3, 2021 CLAIM, THE ORGANIZATION WILL NOT BE REQUIRED TO PAY THE 88,860 PAYMENT RELATED TO THAT CLAIM. THIS DENIAL TOOK PLACE AFTER THE BALANCE SHEET DATE AND IS THEREFORE DISCLOSED BUT NOT REFLECTED IN THE JUNE 30, 2024 FINANCIAL STATEMENTS. THE ABILITY BUILDING SERVICES FOUND 909 WEST 23RD YANKTON SD 57078 460452620 FUNDRAISIN SD 501C 3 12A N/A false false false false false false false false false false false false false false false false false false false false