2024-10-22T17:52:20-04:00 2024-06-30 680397834 DH SCOTT & COMPANY 900 MARKET ST REDDING CA 960010530 990 2023-07-01 941156502 ABILITYPATH ABIL 6502598500 350 TWIN DOLPHINE DRIVE SUITE 123 REDWOOD CITY CA 94065 BRYAN NEIDER CEO 6502598500 2024-10-22 true false CHRISTINE M LINK CPA P01731221 5302434300 2024-10-22 2023 2024-10-15 13:58:12Z BRYAN NEIDER 350 TWIN DOLPHIN DRIVE SUITE 123 REDWOOD CITY CA 94065 21271079 false X WWW.ABILITYPATH.ORG X 1920 CA EMPOWER PEOPLE WITH SPECIAL NEEDS TO ACHIEVE THEIR FULL POTENTIAL THROUGH INNOVATIVE INCLUSIVE PROGRAMS AND COMMUNITY PARTNERSHIPS. 27 26 378 180 0 5964346 2682360 15551010 15281440 13232226 551302 799181 764810 35546763 19279912 0 0 16618509 16767474 0 1349823 7131247 7230746 23749756 23998220 11797007 -4718308 32450696 26890409 6731637 5037272 25719059 21853137 X EMPOWER PEOPLE WITH SPECIAL NEEDS TO ACHIEVE THEIR FULL POTENTIAL THROUGH INNOVATIVE, INCLUSIVE PROGRAMS AND COMMUNITY PARTNERSHIPS. false false 2810936 3945068 PRESCHOOL - A MODEL OF INCLUSION WHERE CHILDREN WITH AND WITHOUT SPECIAL NEEDS LEARN AND PREPARE FOR KINDERGARTEN TOGETHER USING A PLAY-BASED CURRICULUM. APPROXIMATELY 340 ENROLLED. 4617852 2667804 CHILDREN'S SERVICES INCLUDING FAMILY SUPPORT SERVICES - FREE DEVELOPMENTAL SCREENINGS AND CARE COORDINATION TO ENSURE THE EARLY IDENTIFICATION OF AND ACCESS TO SERVICES FOR CHILDREN WITH SPECIAL NEEDS AND THE PROFESSIONALS WHO SERVE THEM AND A FULL RANGE OF SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY, AS WELL AS DEVELOPMENTAL CLASSES THAT HELP CHILDREN AGES 0 TO 15 MEET MILESTONES AND ESTABLISH A STRONG FOUNDATION FOR FUTURE LEARNING AND INDEPENDENCE. APPROXIMATELY 2,120 CHILDREN AND PARENTS SERVED. 9436770 6810219 ADULT SERVICES - PROGRAMS OFFERING INDEPENDENT LIVING AND VOCATIONAL TRAINING CLASSES, AS WELL AS EXPERIENTIAL LEARNING FOR ADULTS WITH SPECIAL NEEDS AND DISABILITIES. APPROXIMATELY 820 INDIVIDUALS ARE SERVED. 1953705 1888349 EMPLOYMENT TRAINING, YOUTH AND TEEN SOCIAL RECREATION PROGRAM - EMPLOYMENT SERVICES: TRAINING, JOB PLACEMENTS, AND ON-THE-JOB COACHING IN SUPPORTED AND COMPETITIVE WORK ENVIRONMENTS. 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DIR. LE 40.00 X 167668 0 6392 DANIELLE HODGE VP ADULT PRO 30.00 10.00 X 208891 0 34357 SAMMY ROTICH IT MANAGER 33.00 7.00 X 121141 0 30561 YU FANG CHIEN INCLUSIVE DI 40.00 X 126009 0 14486 JENNIFER SENECAL DAY PROGRAM 40.00 X 126060 0 18570 2259128 249058 15 false true false 64180 1140024 1478156 163463 2682360 SERVICE FEES - PUBLIC 624100 9351629 9351629 SERVICE REVENUE 624100 5532775 5532775 PROGRAM REVENUE 624100 382726 382726 OTHER REVENUE 624100 14310 14310 15281440 503447 503447 1670119 1622264 47855 47855 47855 1109363 64180 341955 767408 767408 24350 26948 -2598 -2598 19279912 15784887 812665 1941811 445936 1230267 265608 10684036 9874909 482392 326735 360861 260745 72149 27967 2774747 2185361 415736 173650 1006019 814286 137226 54507 152676 152676 107731 107731 114817 114817 1190966 889340 186459 115167 227644 7416 15389 204839 1030179 898857 73701 57621 2522113 2310222 151329 60562 357057 352274 4783 126338 55113 57924 13301 88808 88808 399199 360731 37815 653 27903 27903 MISCELLANEOUS 306341 2687 299534 4120 RECRUITMENT 214543 193135 10704 10704 EMPLOYEE DEVELOPMENT 126365 117337 4514 4514 BAD DEBT 78389 78389 159677 50914 78888 29875 23998220 18819263 3829134 1349823 747574 736026 12871908 6065811 1323234 795939 1204735 1220581 1067459 153714 192595 6562948 3522089 2956684 3040859 8682862 10025078 244829 388932 3000 2000 4262156 3355129 32450696 26890409 2064256 1893414 320633 203117 1200000 1200000 3146748 1740741 6731637 5037272 X 22318401 18369498 3400658 3483639 25719059 21853137 32450696 26890409 -4718308 852386 X false true X true false X 4409161 3155284 8040257 5464348 2682360 23751410 4409161 3155284 8040257 5464348 2682360 23751410 2004185 21747225 77696 83453 124381 383667 503447 1172644 1430215 994892 1191731 1193105 1133713 5943656 30867710 87650271 0.70450 0.71740 X PART II, LINE 10 SPECIAL EVENTS INCOME 5,943,656 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2865059 232768 3097827 2704829 160230 2865059 1732820 1296467 -324458 2704829 1534012 11562 221274 24403 9625 1732820 1474625 10267 88671 30890 8661 1534012 1.00000 false false 3683689 1267423 2416266 2582747 2034078 548669 296512 220588 75924 3040859 RIGHT OF USE ASSET 2284811 CONSTRUCTION IN PROGRESS 959052 OTHER ASSETS 111266 3355129 LEASE LIABILITY LONG TERM 1111278 LEASE LIABILITY SHORT TERM 442112 DEFERRED COMPENSATION 187351 1740741 X 20530535 852386 513054 1365440 19165095 114817 114817 19279912 24396457 513054 513054 23883403 114817 114817 23998220 SCHEDULE D, PAGE 2, PART V, LINE 4 THE DONOR HAS EXPLICIT STIPULATIONS THAT INCOME FROM THE ENDOWMENT SHALL BE USED TO FURTHER THE MISSION OF ABILITYPATH AND THAT THE PRINCIPAL AND RELATED APPRECIATION (OR DEPRECIATION) THEREOF, SHALL ALWAYS REMAIN INTACT. SCHEDULE D, PAGE 3, PART X GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT OF ABILITYPATH HAS EVALUATED ITS UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. ABILITYPATH'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL TAX AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED AND A PERIOD OF FOUR YEARS FOR CALIFORNIA TAXING AUTHORITIES. POWER OF POSSIB 669264 25000 644264 210653 AUTHORS LUNCHEO 363311 17100 346211 500 78059 1 138350 22080 116270 16000 20307 1170925 64180 1106745 500 16000 309019 325519 781226 false false 24350 26948 true 1.00000 24350 26948 26948 -2598 CA true false true false 1.00000 STEPHEN D'EREDITA 350 TWIN DOLPHIN DRIVE SUITE 123 REDWOOD CITY CA 94065 false false X X X X X false false false false false false false false false BRYAN NEIDER CEO 361743 50000 14462 35360 461565 STEPHEN D'EREDITA CFO 234474 22500 18293 275267 ERIN MONTGOMERY CHIEF PPL & CULTURE 231334 22500 8380 26270 288484 KIM MALHOTRA VP MARKETING & DEV 195221 20000 6477 14682 236380 KAZUMI OHIRA CONTROLLER 204269 7500 7250 219019 SOHEILA MOZAYAN VICE PRESIDENT 147318 12500 5458 8060 173336 JENNIFER PICCININI MAN. DIR. LEARNING 160168 7500 6392 174060 DANIELLE HODGE VP ADULT PROGRAMS 188891 20000 8087 26270 243248 SAMMY ROTICH IT MANAGER 114891 6250 4291 26270 151702 RECEIVABLE FROM VIA REHABILITATION VIA REHABILITATION SERVICESINC RELATED ENTITY VARIOUS EXPENSES X 1067459 1067459 false true false 1067459 X 6 160021 X VARIOUS IN KIND 16 3442 false false false FORM 990, PAGE 2, PART III, LINE 4D EMPLOYMENT TRAINING, YOUTH AND TEEN SOCIAL RECREATION PROGRAM - EMPLOYMENT SERVICES: TRAINING, JOB PLACEMENTS, AND ON-THE-JOB COACHING IN SUPPORTED AND COMPETITIVE WORK ENVIRONMENTS. YOUTH AND TEEN SOCIAL RECREATION PROGRAM: HELPING YOUTH AND YOUNG ADULTS LEARN SOCIAL, WELLNESS, TECHNICAL AND INDEPENDENT LIVING SKILLS THROUGH A VARIETY OF RECREATIONAL CLASSES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS INITIALLY REVIEWED BY THE CEO AND CFO, THEN REVIEWED BY THE AUDIT COMMITTEE, AND THEN PROVIDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C INDIVIDUALS COVERED: PERSONS COVERED BY THIS POLICY ARE THE AGENCY'S CHIEF OFFICERS. FACILITATION DISCLOSURE: PERSONS COVERED BY THIS POLICY WILL ANNUALLY DISCLOSE THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER AGENCIES OR THOSE OF FAMILY MEMBERS. PROCEDURES TO MANAGE CONFLICTS: FOR EACH INTEREST DISCLOSED, THE BOARD CHAIR WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY (C) ASK THE PERSON TO EXCUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE AGENCY; 0R (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE AGENCY OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE AGENCY'S REMOVAL PROCEDURES. THE AGENCY'S CEO AND CFO WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIR OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PAGE 6, PART VI, LINE 15A PRINCIPAL STATEMENT: THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF ABILITYPATH APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE AGENCY: - THE AGENCY'S CHIEF EXECUTIVE OFFICER - OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD EXECUTIVE COMMITTEE OF THE AGENCY; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. STANDARDS: REVIEW AND APPROVAL - THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD EXECUTIVE COMMITTEE OF THE AGENCY, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. USE OF DATA AS TO COMPARABLE COMPENSATION - THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED AGENCIES. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING - THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B SEE 15A ABOVE - PROCESS IS THE SAME FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST ABILITYPATH HOUSING 350 TWIN DOLPHIN DRIVE SUITE 123 REDWOOD CITY CA 94065 941546643 CHARITY CA 501C3 7 N/A false VIA REHABILITATION SERVICES INC 350 TWIN DOLPHIN DRIVE SUITE 123 REDWOOD CITY CA 94065 941212130 CHARITY CA 501C3 7 N/A false false false false true false false false false false false false true false true true false true false true VIA REHABILITATION SERVICES INC D 1000000 ACTUAL COST VIA REHABILITATION SERVICES INC O 253080 ESTIMATED MARKET VALUE VIA REHABILITATION SERVICES INC Q 27284 ESTIMATED MARKET VALUE VIA REHABILITATION SERVICES INC N 19636 ESTIMATED MARKET VALUE ABILITYPATH HOUSING S 2992878 ACTUAL COST