Nonprofit · EIN 41-0829178
ABILITY BUILDING CENTER INC
Tax-exempt · ROCHESTER, MN 55901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $14,496,854 | $14,296,999 | $199,855 | $9,397,234 | $1,735,997 | $7,661,237 |
| December 31, 2024 | 990 | $13,310,458 | $12,860,527 | $449,931 | $8,964,163 | $1,683,292 | $7,280,871 |
| December 31, 2023 | 990 | $13,465,984 | $12,464,288 | $1,001,696 | $8,300,055 | $1,551,494 | $6,748,561 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $486,919
- Program service revenue
- $13,188,152
- Investment income
- $625,319
- Net gain from sales of assets
- $9,855
- Net income from fundraising events
- $163,951
- Other revenue
- $196,464
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $139,028
- Other salaries and wages
- $9,086,096
- Salaries, compensation and benefits (total)
- $11,135,555
- Professional fundraising fees
- $0
- Accounting fees
- $51,970
- Occupancy
- $290,111
- Travel
- $202,249
- Depreciation
- $591,697
- Program services (functional)
- $11,939,035
- Management and general (functional)
- $2,036,049
- Fundraising (functional)
- $321,915
Balance sheet and other
- Total assets, start of year
- $8,964,163
- Total assets, end of year
- $9,397,234
- Total liabilities, end of year
- $1,735,997
- Net assets, end of year
- $7,661,237
- Land, buildings and equipment
- $2,299,778
- Publicly traded securities
- $3,247,226
- Net assets without donor restrictions
- $7,567,833
- Net assets with donor restrictions
- $93,404
- Gross receipts
- $16,189,385
- Employees
- 630
- Volunteers
- 57
- Year formed
- 1956
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SARAH TIMMERMAN | EXECUTIVE DIRECTOR Officer | 40 | $112,388 | $21,992 |
| DENNIS DAVEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRAD ANDERSON | VICE PRESIDENT / TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL O'BRIEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF SMIGIELSKI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JUDY TOLLEFSRUD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TRACY SCHRAMM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| COURTNEY SEBO SAVICA | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| SHERRY IRVIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ERIC CROCKETT | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ALISHA JANSSEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROB ALBERTS | BOARD MEMBER Trustee or director, Officer | 5 | $0 | $0 |
| JULIE HOBBS | BOARD MEMBER Trustee or director, Officer | 5 | $0 | $0 |
| MEGAN MALUGANI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANN DUGSTAD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH TIMMERMAN | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $128,893 |
| DENNIS DAVEY | AT LARGE Trustee or director, Officer | 5 | $0 |
| BRAD ANDERSON | VICE PRESIDENT / TREASURER Trustee or director, Officer | 40 | $0 |
| MICHAEL O'BRIEN | BOARD MEMBER Trustee or director | 1 | $0 |
| BRANDACE WITHERSPOON | SECRETARY Trustee or director | 1 | $0 |
| JEFF SMIGIELSKI | BOARD MEMBER Trustee or director | 1 | $0 |
| JUDY TOLLEFSRUD | BOARD MEMBER Trustee or director | 1 | $0 |
| TRACY SCHRAMM | BOARD MEMBER Trustee or director | 1 | $0 |
| COURTNEY SEBO SAVICA | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JENNIFER SIMPSON | AT LARGE Trustee or director, Officer | 5 | $0 |
| SHERRY IRVIN | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC CROCKETT | BOARD MEMBER Trustee or director | 1 | $0 |
| ALISHA JANSSEN | BOARD MEMBER Trustee or director | 1 | $0 |
| ROB ALBERTS | BOARD MEMBER Trustee or director | 1 | $0 |
| JULIE HOBBS | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WAYNE STENBERG | FORMER EXECUTIVE DIRECTOR Officer | 40 | $90,372 | $41,670 |
| BRAD ANDERSON | INTERIM DIRECTOR OF FINANC Officer | 40 | $41,503 | $0 |
| DENNIS DAVEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN CALDWELL | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| DEE SABOL | VICE PRESIDENT / SECRATARY Trustee or director, Officer | 5 | $0 | $0 |
| MICHAEL O'BRIEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRANDACE WITHERSPOON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF SMIGIELSKI | PAST PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| BECCA STILES-NOGOSEK | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JUDY TOLLEFSRUD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TRACY SCHRAMM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| COURTNEY SEBO SAVICA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JENNIFER SIMPSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHERRY IRVIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ERIC CROCKETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1911 14TH ST NW, ROCHESTER, MN 55901-0756
- Principal officer (990 for 2025)
- SARAH TIMMERMAN, 1911 4TH STREET NW, ROCHESTER, MN 55901
- Signed the 990
- SARAH TIMMERMAN, EXECUTIVE DIRECTOR
- Phone
- (507) 281-6262
- Website
- ABCINC.ORG
- Return prepared by
- HAWKINS ASH CPAS LLP
Mission
TO PROVIDE SERVICES FOR INDIVIDUALS WITH DISABILITIES THROUGH COMMUNITY INCLUSION.
Program accomplishments
- ABC WORKS/WOODLAND IS A PRE-VOCATIONAL, DAY SUPPORT AND EMPLOYMENT SUPPORT PROGRAM IN HOUSTON COUNTY FOCUSING ON INTEGRATED COMMUNITY-BASED EMPLOYMENT AND RECREATIONAL OPPORTUNITIES FOR INDIVIDUALS WITH DISABILITIES WHO NEED SIGNIFICANT LEVELS OF SUPERVISION. ABC SERVED 130 INDIVIDUALS EACH MONTH ON AVERAGE.Expenses $3,895,466 · revenue $5,199,008
- ROCHESTER PRE-VOCATIONAL SERVICES PROVIDE A SUPPORTIVE, NON-THREATENING WORK ENVIRONMENT TO ASSIST INDIVIDUALS WITH DISABILITIES IN DEVELOPING WORK SKILLS AND HABITS TO AID THEM IN ACHIEVING THEIR INDIVIDUAL EMPLOYMENT GOALS. ABC SERVED 165 INDIVIDUALS EACH MONTH ON AVERAGE.Expenses $4,685,718 · revenue $4,513,442
- ROCHESTER EMPLOYMENT SUPPORT SERVICES & DAY SUPPORT SERVICES ARE PROGRAMS THAT FOCUS ON INTEGRATED COMMUNITY-BASED EMPLOYMENT AND RECREATION OPPORTUNITIES FOR INDIVIDUALS WITH DISABILITIES THAT HAVE A VARYING DEGREE OF SUPPORT NEEDS. ABC SERVED 180 INDIVIDUALS EACH MONTH ON AVERAGE.Expenses $1,772,877 · revenue $1,475,134
- Expenses $1,584,974 · revenue $2,033,081
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 41-0829178
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1959
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J33Z)
- Assets (IRS master file)
- $9,397,234
- Income (IRS master file)
- $16,189,385
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $14,496,854 | $14,296,999 | $9,397,234 | XML |
| 990 | December 2024 | $13,310,458 | $12,860,527 | $8,964,163 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $13,465,984 | $12,464,288 | $8,300,055 | XML |
| 990 | December 2022 | $11,588,103 | $11,226,838 | $6,849,759 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-0829178).
Questions about ABILITY BUILDING CENTER INC
- What is the EIN of ABILITY BUILDING CENTER INC?
- The employer identification number (EIN) of ABILITY BUILDING CENTER INC is 41-0829178.
- Is ABILITY BUILDING CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1959.
- Are donations to ABILITY BUILDING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ABILITY BUILDING CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ABILITY BUILDING CENTER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ABILITY BUILDING CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ABILITY BUILDING CENTER INC?
- The 990 for the year ended December 31, 2025 names SARAH TIMMERMAN.
- Who are the officers and directors of ABILITY BUILDING CENTER INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $112,388 (SARAH TIMMERMAN, EXECUTIVE DIRECTOR).
- How much revenue does ABILITY BUILDING CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $14,496,854, expenses of $14,296,999 and total assets of $9,397,234 at year end.
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