2024-07-15T07:42:39-05:00 2023-08-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 MICHELLE BLUNCK CHIEF FINANCIAL OFFICER 4356493991 2024-07-12 1 MICHELLE BLUNCK XXX-XX-XXXX 1 AARON M FOX P01365820 2022274000 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE BLUNCK PO BOX 682799 PARK CITY UT 84068 16349005 0 X WWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 16 16 182 940 1443 0 9272122 11822944 1742031 2377105 91911 573728 -362109 -263880 10743955 14509897 442561 643330 0 0 4359548 5483022 5000 0 670052 3329568 3900967 8136677 10027319 2607278 4482578 33776060 38811411 1386640 1567402 32389420 37244009 THE NATIONAL ABILITY CENTER (THE CENTER) EMPOWERS INDIVIDUALS WITH DISABILITIES BY BUILDING SELF-ESTEEM, CONFIDENCE AND LIFETIME SKILLS THROUGH SPORT, RECREATION AND EDUCATIONAL PROGRAMS. 0 0 7548123 643330 2377105 THE CENTER SERVES OVER 5,000 INDIVIDUALS WITH DISABILITIES THROUGH OVER 30,000 EXPERIENCES ANNUALLY. OUR TOP THREE PROGRAM SERVICE AREAS INCLUDE:I) SPORTS AND RECREATION PROGRAMS - INCLUDING ALPINE SKIING, NORDIC SKIING, SNOWBOARDING, CYCLING, WATERSPORTS, ARCHERY, AQUATICS, CLIMBING, RAFTING, INDOOR CLIMBING, AND OUTDOOR CLIMBING,II) MILITARY PROGRAMS - INCLUDING CAMPS AND RETREATS FOR MILITARY VETERANS (INCLUDING WOUNDED WARRIORS PROJECT), GROUPS AND FAMILIES; ANDIII) EQUESTRIAN PROGRAMS - INCLUDING ADAPTIVE RIDING, HIPPOTHERAPY AND EQUINE ASSISTED LEARNING. 7548123 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 70 0 1 182 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 UT X X MICHELLE BLUNCK 4356493991 PO BOX 682799 PARK CITY UT 84068 RONALD HAUBEN BOARD CHAIR 2.00 X X 0 0 0 IRA HAMMERMAN SECRETARY 2.00 X X 0 0 0 DAVID O'BRIEN TREASURER 2.00 X X 0 0 0 CHAD BAKER DIRECTOR 2.00 X 0 0 0 DAVID BEEN DIRECTOR 2.00 X 0 0 0 JAY BARNEY DIRECTOR 2.00 X 0 0 0 EMIL CHAUNG DIRECTOR 2.00 X 0 0 0 CHRISTENA DURHAM DIRECTOR 2.00 X 0 0 0 DAVE LUNDBERG DIRECTOR 2.00 X 0 0 0 FRANCESCA LUTHI-PREVITALI DIRECTOR 2.00 X 0 0 0 LAURIE MCGRATH DIRECTOR 2.00 X 0 0 0 BRAD PETERSEN DIRECTOR - UNTIL 10/22 4.00 X 0 0 0 CYDNEY QUINN DIRECTOR 2.00 X 0 0 0 RHONDA TAUBIN DIRECTOR 2.00 X 0 0 0 CARYN UNGER DIRECTOR 2.00 X 0 0 0 STEFANI VICTOR DIRECTOR 2.00 X 0 0 0 KRIS WARD DIRECTOR 2.00 X 0 0 0 DAN GLASSER EXECUTIVE DIRECTOR 40.00 X 177800 0 11264 MICHELLE BLUNCK CHIEF FINANCIAL OFFICER 40.00 X 113519 0 12773 TRACY MEIER SR MANAGING DIRECTOR OF PROGRAMMING 40.00 X 136269 0 18173 CAREY CUSIMANO VP OF MAJOR GIFTS 40.00 X 120000 0 11150 CARIN DE MILO RED, WHITE & SNOW DIRECTOR 40.00 X 114598 0 12100 JEFF FONS CHIEF OPERATING & IT OFFICER 40.00 X 103322 0 13780 765508 0 79240 6 0 1 0 BIG-D SIGNATURE 404 W 400 S SALT LAKE CITY UT 84101 CONSTRUCTION SERVICES 1320037 PARK CITY MUNICIPAL 445 MARSAC AVENUE PARK CITY UT 84060 CONSTRUCTION SERVICES 405166 BEN DICKAMORE EQUINE ESTATES 13693 S 200 E SUITE 100 DRAPER UT 84020 CONSTRUCTION SERVICES 284789 TOWSLEY CONSTRUCTION PO BOX 3910 BIG BEAR LAKE CA 92315 LANDSCAPING & EQUIPMENT RELOCATION 106366 4 2928244 1197073 7697627 4205385 11822944 SPORTS PROGRAM FEES 900099 2046978 2046978 EXCHANGE GRANTS 900099 330127 330127 2377105 461329 461329 487309 374910 112399 112399 112399 1139838 2928244 1432551 -292713 -292713 33090 31647 1443 1443 REFUND 900099 14270 14270 GEAR SALES 900099 10633 10633 EQUIPMENT RENTAL 900099 2487 2487 27390 14509897 2377105 1443 308405 390953 390953 252377 252377 366547 259340 107207 4260600 2929574 910806 420220 95920 75557 13900 6463 407172 292702 76569 37901 352783 224473 88272 40038 9052 8391 299 362 158525 148088 4047 6390 227831 181700 28462 17669 130603 125676 4927 683172 536884 136499 9789 269951 250245 8908 10798 145275 134670 4794 5811 118898 86650 32248 31001 28117 2884 737784 725636 4744 7404 192818 181053 11765 PROGRAM & ACTIVITY EXP. 1043607 867551 176056 VOLUNTEER EXPENSES 76101 72992 3109 DUES AND SUBSCRIPTIONS 58441 34834 23607 FIXED ASSETS DISPOSAL 14683 14683 3225 3225 10027319 7548123 1809144 670052 1928501 522461 8431390 10252884 2583027 914632 94522 233128 9446 14609 166362 126396 27753655 6711751 15309133 21041904 5050364 5510675 127022 122122 76293 72600 33776060 38811411 1337131 1529421 49509 37981 1386640 1567402 X 21265309 29188431 11124111 8055578 32389420 37244009 33776060 38811411 4482578 374671 -2660 0 X 0 1 X 1 0 X 7248048 6096939 7044074 9272122 11822944 41484127 7248048 6096939 7044074 9272122 11822944 41484127 8689978 32794149 491173 255801 130238 142811 461329 1481352 5652 12006 9354 13260 13120 53392 43018871 8716392 0.76230 0.79640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2018 AMOUNT: $ 5,652. 2019 AMOUNT: $ 12,006. 2020 AMOUNT: $ 9,354. 2021 AMOUNT: $ 13,260. 2022 AMOUNT: $ 13,120. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3865232 348411 4213643 4386369 -521137 3865232 3590021 796348 4386369 3742071 337950 490000 3590021 3716494 25577 3742071 0.45233 0.25536 0.29231 0 0 659049 659049 10576571 3824663 6751908 14858757 2629002 12229755 1659278 258086 1401192 21041904 X 15183498 374671 956943 1331614 13851884 658013 658013 14509897 10328909 2660 956943 959603 9369306 658013 658013 10027319 PART V, LINE 4: THERE ARE NO DONOR RESTRICTIONS ON THE EARNINGS OF THE PERMANENT ENDOWMENT CORPUS. AS SUCH, IN ACCORDANCE WITH GAAP, INVESTMENT EARNINGS ARE CONSIDERED TIME RESTRICTED UNTIL APPROPRIATED FOR EXPENDITURE BY THE CENTER'S BOARD. THE CENTER'S BOARD HAS ADOPTED A SPENDING POLICY WHICH PROVIDES FOR 5% OF THE CENTER'S AVERAGE ENDOWMENT BALANCE OVER THE PAST 12 QUARTERS TO BE AVAILABLE FOR GENERAL OPERATIONS. HOWEVER, THE CENTER'S BOARD ELECTED NOT TO APPROPRIATE ANY AMOUNTS FOR THE YEAR ENDED AUGUST 31, 2023. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD-DESIGNATED QUASI-ENDOWMENT FUND DURING THE YEAR ENDED AUGUST 31, 2023. THE CENTER HAS INTERPRETED UPMIFA TO NOT PERMIT SPENDING FROM UNDERWATER ENDOWMENTS IN ACCORDANCE WITH THE PRUDENT MANAGEMENT GUIDANCE. PART X, LINE 2: THE CENTER REVIEWS AND ASSESSES ALL ACTIVITIES ANNUALLY TO IDENTIFY ANY CHANGES IN THE SCOPE OF THE ACTIVITIES AND REVENUE SOURCES AND THE TAX TREATMENT THEREOF TO IDENTIFY ANY UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED AUGUST 31, 2023, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAINTY IN INCOME TAXES REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES 925,296. COST OF GOODS SOLD 31,647. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 643,330. FIXED ASSETS DISPOSAL 14,683. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES 925,296. COST OF GOODS SOLD 31,647. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 643,330. FIXED ASSETS DISPOSAL 14,683. RED WHITE AND SNOW 2996074 1973290 1022784 739811 103004 148110 3500 243687 BARN PARTY 435951 353721 82230 52395 17540 7200 25494 3 636057 601233 34824 18176 200 73434 4068082 2928244 1139838 792206 103004 183826 10900 342615 1432551 -292713 1 BROTHERS KEEPERS 13600 FISHING HOLE LANE HASLET TX 76052 455620556 501(C)(3) 41501 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS CHILDRENS ONCOLOGY SERVICES 213 W INSTITUTE PLACE SUITE 410 CHICAGO IL 60610 364263831 501(C)(3) 32817 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS CHEYANNA'S CHAMPIONS 4 CHILDREN 11701 BEE CAVES RD SUITE 200 AUSTIN TX 78738 453772547 501(C)(3) 31399 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS REHABILITATION HOSPITAL OF THE CAPE AND ISLANDS CORP 311 SERVICE RD EAST SANDWICH MA 02537 043071419 501(C)(3) 26508 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS UTAH SCHOOLS FOR THE DEAF AND BLIND 742 S HARRISON BLVD OGDEN UT 84404 876000545 GOVT' AGENCY 24990 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS PROJECT OVERWATCH 141 DOUBLE MOUNTAIN RD LIBERTY HILL TX 78642 811647056 501(C)(3) 16115 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS PARENTS EMPOWERING ABLE KIDS (PEAK) 101 E 200 N HEBER CITY UT 84032 824083447 501(C)(3) 14928 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS STAND4KIND 138 E 12300 S SUITE C250 DRAPER UT 84020 800945601 501(C)(3) 12166 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS NEW FOCUS ACADEMY 1268 N VALLEY HEIGHTS CIR HEBER CITY UT 84032 824582825 N/A 10295 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS CROSSROADS OF THE WEST COUNCIL INC BOY SCOUTS OF AMERICA 590 1200 EAST 5400 SOUTH OGDEN UT 84403 879212460 501(C)(3) 7383 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS IHC HEALTH SERVICES INC 36 SOUTH STATE STREET SUITE 2200 SALT LAKE CITY UT 84111 942854057 501(C)(3) 7108 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS HEROES HAVEN (DAS HOOAH) 14804 S CHIMNEY PASS DR RIVERTON UT 84065 820821540 501(C)(3) 7073 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS WEILENMANN SCHOOL OF DISCOVERY 4199 KILBY RD PARK CITY UT 84098 264710117 501(C)(3) 6037 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS NK MEDICAL GROUP 6750 STAPLETON DRIVE SOUTH SUITE 101 DENVER CO 80216 371701028 N/A 5026 0 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS 12 2 SCHOLARSHIPS 276 252377 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES PART I, LINE 2: BECAUSE THE CENTER'S GRANTS ARE NON-MONETARY IN NATURE, WE DO NOT HAVE FORMALIZED PROCEDURES AS THIS WOULD LEAD TO SELF-MONITORING. X X X X 0 0 0 0 0 0 0 0 0 DAN GLASSER EXECUTIVE DIRECTOR 148800 0 29000 0 0 0 5353 0 5911 0 189064 0 0 0 TRACY MEIER SR MANAGING DIRECTOR OF PROGRAMMING 111469 0 24800 0 0 0 4270 0 13903 0 154442 0 0 0 X 9 2083062 FMV X LIFT TICKETS 4622 1076926 FMV X AUCTION ITEMS 258 747646 FMV X DONATED GEAR 73 189084 FMV X SEASON PASSES 124 50152 FMV X EVENT IN-KIND 1 36140 FMV X SKI RENTALS 215 10750 FMV X PROGRAM ITEMS 175 7875 FMV X PARKING PASSES 5 3750 FMV 0 1 0 PART I, COLUMN (B): THIS COLUMN REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED, NOT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PREPARED BY THE CENTER'S OUTSIDE TAX ADVISOR, MARCUM, LLP. IT IS REVIEWED BY THE DIRECTOR OF FINANCE AND TWO FINANCIAL EXPERTS ON THE BOARD. THE FIRST BOARD MEMBER IS THE CURRENT BOARD PRESIDENT AND FORMER CHAIR OF THE FINANCE COMMITTEE FOR THE FISCAL YEAR ENDING AUGUST 21, 2023. THE SECOND BOARD MEMBER IS THE CURRENT CHAIR OF THE FINANCE COMMITTEE. DURING THE REVIEW PROCESS, THE DIRECTOR OF FINANCE AND TWO MEMBERS MET ON SEVERAL OCCASIONS FOR DISCUSSION AND COMMENT ON THE FORM 990. SUBSEQUENT TO FILING, THE FORM 990 WILL BE DISTRIBUTED TO THE FULL BOARD AND THE FINANCE COMMITTEE, AND POSTED ON THE CENTER'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW FOR CONFLICTS OF INTEREST. THE EXECUTIVE COMMITTEE MONITORS CONFLICT OF INTERESTS AND, UPON INVESTIGATION, MAY PROHIBIT CERTAIN INTERESTED PERSONS FROM PARTICIPATING IN GOVERNING BODY DELIBERATIONS. REPORTS OF VIOLATIONS GO TO THE BOARD EXECUTIVE COMMITTEE AND THE EXECUTIVE DIRECTOR. THE CENTER REVIEWS SITUATIONS ON AN ONGOING BASIS WITH OUR AUDITORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE STAFF INCLUDING THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS FOR THE NEXT FISCAL YEAR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS LOOKS AT RANGES IN COMPARABILITY SURVEYS (DATA PROVIDED BY SURVEYS OF THE NON-PROFITS IN UTAH AND NATIONWIDE) TO DETERMINE AN APPROPRIATE SALARY RANGE. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST. THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CENTER'S BYLAWS. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE CENTER'S WEBSITE.