2024-08-21T10:38:21-05:00 2023-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2023-01-01 204314076 ABLE-SERVICESINC ABLE 7172669294 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 DOUGLAS L BERMAN CHAIRMAN 7172669294 2024-08-21 1 1 ALYSSA N IRISH P02389116 7177617910 2024-08-21 2023 2024-08-08 14:25:15Z DOUGLAS L BERMAN 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 1961311 0 X WWW.ABLE-SERVICES.ORG X 2006 PA THE MISSION OF ABLE-SERVICES IS TO ENRICH THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS AND THEIR FAMILIES, THROUGH SUPPORT AND CUSTOMIZED PROGRAMS. 15 13 28 0 0 0 123864 169278 1625564 1774181 1190 13821 2928 1189 1753546 1958469 0 0 0 0 1083475 1185494 0 0 12395 388436 358079 1471911 1543573 281635 414896 1422507 1838713 59901 61211 1362606 1777502 X ABLE-SERVICES PROVIDES LIFE-SPAN SERVICES AND CUSTOMIZED DAY PROGRAMMING EXPERIENCES FOR ADULTS WITH SPECIAL NEEDS, AGES 18-59. THESE EXPERIENCES INCLUDE GENERAL LIFE SKILL DEVELOPMENT, AS WELL AS SPECIFIC OPPORTUNITIES IN HORTICULTURE. ABLE-SERVICES UTILIZES A PARTICIPANT-CENTERED PHILOSOPHY THAT ENSURES SERVICE AND SUPPORTS ARE PLANNED AND EFFECTIVELY IMPLEMENTED IN ACCORDANCE WITH EACH PARTICIPANT'S UNIQUE NEEDS, EXPRESSED PREFERENCES, AND DECISIONS CONCERNING HIS OR HER LIFE IN THE COMMUNITY. 0 0 1165839 1460573 ABLE-SERVICES IS A NONPROFIT PROGRAM WHICH PROVIDES ADULTS IMPACTED BY SPECIAL NEEDS OPPORTUNITIES TO REALIZE THEIR FULL POTENTIAL AND INCREASE THEIR INDEPENDENCE. LOCATED ON A PROPERTY THAT WAS ONCE A COMMERCIAL NURSERY, ABLE-SERVICES PROVIDES DAY PROGRAMMING SERVICES AND IS COMPRISED OF A 6,000 SQUARE FOOT GREENHOUSE AND 6,000 SQUARE FOOT PROGRAM SPACE. IN 2023, 55 ADULTS ATTENDED ABLE-SERVICES. THE PROGRAM TEACHES ACTIVITIES OF DAILY LIVING, SOCIAL SKILLS, COMMUNICATION, LEISURE, FITNESS, RECREATION, NUTRITION AND HEALTH, COMMUNITY PARTICIPATION, AND SELF-ADVOCACY. AS SUCH, PARTICIPANTS ARE ENCOURAGED TO BE BOTH ACTIVE AND GOAL ORIENTED. 190933 313608 ABLE-SERVICES OFFERS TRANSPORTATION SERVICES TO ADULTS THAT ATTEND DAY PROGRAMMING. PARTICIPANTS ARE PICKED UP AT THEIR HOME AND BROUGHT TO THE PROGRAM EACH MORNING AND THEN DRIVEN BACK HOME AT THE END OF EACH PROGRAMMING DAY. UTILIZING THIS SERVICE ALLOWS MANY INDIVIDUALS TO ATTEND THE PROGRAM IN A MORE RELIABLE AND CONSISTENT MANNER AND PROVIDES OPPORTUNITIES FOR INDIVIDUALS THAT OTHERWISE WOULD NEED TO RELY ON FAMILY MEMBERS FOR TRANSPORTATION, AS PUBLIC TRANSPORTATION IS NOT AN OPTION. IN 2023, ABLE-SERVICES PROVIDED TRANSPORTATION TO 22 DAY PROGRAM PARTICIPANTS. 1356772 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X THE ORGANIZATION 7172669294 4880 N SHERMAN ST MOUNT WOLF PA 17347 DOUGLAS L BERMAN CPA CHAIRMAN 1.00 1.00 X X 0 0 0 DAVID BERNHARDT VICE CHAIR 1.00 1.00 X X 0 0 0 MATT SCARPATO TREASURER 1.00 1.00 X X 0 0 0 CHRISTINE NENTWIG SECRETARY 1.00 1.00 X X 0 0 0 ANGELA ANG-ALHADEFF DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA JR DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA SR DIRECTOR 1.00 1.00 X 0 0 0 MARK DEBOWES DIRECTOR (UNTIL 11/23) 1.00 1.00 X 0 0 0 SEAN FREDERICK DIRECTOR 1.00 1.00 X 0 0 0 CHRISTIAN J IZZO DIRECTOR 1.00 1.00 X 0 0 0 THOMAS MCLLWEE DIRECTOR 1.00 1.00 X 0 0 0 DR KIMBERLEE MUDGE DIRECTOR 1.00 1.00 X 0 0 0 ANTHONY SARAGO DIRECTOR 1.00 1.00 X 0 0 0 LISA WAGMAN GLEZER DIRECTOR 1.00 1.00 X 0 0 0 KIRA WAGNER DIRECTOR 1.00 1.00 X 0 0 0 BROOKE WENGER DIRECTOR 1.00 1.00 X 0 0 0 KIMBERLY WOOD PRESIDENT AND CEO 40.00 X 105594 0 11573 JODY BENTZ CPA CFO 12.00 28.00 X 0 123912 0 105594 123912 11573 1 0 0 0 0 6375 4589 155432 2882 169278 SERVICE REVENUE 900099 1767380 1767380 GREENHOUSE REVENUE 900099 6801 6801 1774181 15163 15163 1500 2842 -1342 -1342 -1342 0 4589 0 0 MISCELLANEOUS REVENUE 900099 1189 1189 1189 1958469 1774181 0 15010 117167 101986 14186 995 883096 770820 104714 7562 115154 97680 16569 905 70077 63488 6091 498 8559 8559 10907 5280 5627 2435 2435 9241 7416 1825 106857 106857 463 463 63477 51327 12150 62732 62732 MAINTENANCE AND REPAIRS 44168 40792 3376 STAFF DEVELOPMENT 21489 21330 159 PROGRAM SPECIFIC EXPENS 13484 13484 REAL ESTATE TAXES 5681 5681 8586 7436 1150 1543573 1356772 174406 12395 395496 788697 197258 121510 11379 6062 498829 180006 250453 318823 567921 603621 1422507 1838713 54573 61211 5328 0 59901 61211 X 1362606 1777502 1362606 1777502 1422507 1838713 414896 0 X X 0 1 X 1 0 X 30985 48273 166194 123864 169278 538594 1218772 1058160 1506663 1625564 1774181 7183340 1249757 1106433 1672857 1749428 1943459 7721934 0 0 0 7721934 18 82 254 1190 15163 16707 18 82 254 1190 15163 16707 1864 328 398 2928 1189 6707 1251639 1106843 1673509 1753546 1959811 7745348 0.99700 0.99860 0.00220 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38660 22116 16544 460169 157890 302279 318823 DUE FROM AFFILIATES 603621 603621 X PART X, LINE 2: ABLE-SERVICES IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE FOR ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. THE ORGANIZATION ADHERES TO THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE MORE LIKELY THAN NOT THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER LOUIS J. CASTRIOTA, SR. AND BOARD MEMBER LOUIS J. CASTRIOTA, JR., ARE FATHER AND SON. CHAIRMAN OF THE BOARD, DOUGLAS BERMAN AND CFO, JODY BENTZ ARE BROTHER AND SISTER. FORM 990, PART VI, SECTION B, LINE 11B MEMBERS OF THE GOVERNING BOARD AND MANAGEMENT FIRST REVIEW A DRAFT OF THE 990 AND THEN PRESENT THE 990 IN DRAFT FORM FOR ALL OF THE BOARD MEMBERS TO REVIEW. THE FULL BOARD APPROVES THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL REVIEW IS DONE TO MONITOR CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS AND APPROVES THE SALARY OF THE CEO BASED ON A THOROUGH PERFORMANCE EVALUATION PROCESS, REVIEW OF THE RESPONSIBILITIES OF THE POSITION, AND COMPARISON TO PERSONS IN SIMILAR ORGANIZATIONS WITH SIMILAR RESPONSIBILITIES AND BUDGETS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LEG UP FARM INC 4880 N SHERMAN STREET MOUNT WOLF PA 17347 232931834 THERAPY CENTER PA 501(C)(3) LINE 11 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 LEG UP FARM INC M 99600 MANAGEMENT SERVICES LEG UP FARM INC K 77040 LEASE AGREEMENTS LEG UP FARM INC R 579473 DUE FROM AFFILIATE