2025-05-12T18:14:54-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-07-01 860486447 ABILITY360 INC ABIL 6022562245 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 CHRISTOPHER J RODRIGUEZ PRESIDENT & CEO 6022562245 2025-05-12 1 0 WAYNE M HUNTER P01073139 6022662248 2025-05-08 2023 2025-03-06 01:10:19Z CHRISTOPHER J RODRIGUEZ 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 61326450 0 X WWW.ABILITY360.ORG X 1984 AZ TO OFFER AND PROMOTE PROGRAMS DESIGNED TO EMPOWER PEOPLE WITH DISABILITIES TO TAKE PERSONALRESPONSIBILITY SO THEY MAY ACHIEVE OR CONTINUE INDEPENDENT LIFESTYLES WITHIN THE COMMUNITY.A COMMUNITY WHERE DIGNITY, EQUALITY, ACCESS, EMPOWERMENT, AND CHOICE EXIST FOR ALL PERSONS WITH DISABILITIES. 12 12 2038 307 0 0 8963377 7559434 43525372 47507437 197172 1414363 38955 51264 52724876 56532498 0 166705 0 0 42619743 42397681 0 0 0 6530799 7375038 49150542 49939424 3574334 6593074 78237761 88992839 4811600 6827973 73426161 82164866 X ABILITY360 OFFERS AND PROMOTES PROGRAMS DESIGNED TO EMPOWER PEOPLE WITH DISABILITIES TO TAKE PERSONAL REPONSIBILITY SO THEY MAY ACHIEVE OR CONTINUE INDEPENDENT LIFESTYLES WITHIN THE COMMUNITY. 0 0 39927481 46315874 HOME CARE SERVICE (HCS):THE HOME CARE SERVICE (HCS) PROGRAM RECRUITS, SCREENS, TRAINS, AND EMPLOYS PERSONAL CARE ASSISTANTS (CAREGIVERS) TO PROVIDE SERVICES FOR QUALIFIED ELDERLY AND PHYSICALLY DISABLED PERSONS THROUGH THE ARIZONA LONG TERM CARE SYSTEM (ALTCS) THAT HAS POLICIES UNDER THE UNITED HEALTHCARE COMMUNITY PLAN, MERCY CARE, AND BANNER UNIVERSITY HEALTH PLAN. ABILITY360 ALSO PROVIDES HCS TO PERSONS WHO ARE DEVELOPMENTALLY DISABLED AND QUALIFY FOR LONG-TERM CARE SERVICES UNDER THE ARIZONA DEPARTMENT OF ECONOMIC SECURITY'S DIVISION OF DEVELOPMENTAL DISABILITIES (DDD). HSA EMPLOYS OVER 1,380 PERSONAL CARE ASSISTANTS THROUGHOUT MARICOPA, PIMA, PINAL, AND GILA COUNTIES. PERSONAL ASSISTANCE SERVICES WERE PROVIDED TO 1,043 CONSUMERS THROUGH THE PAS PROGRAM. 3163865 417250 ABILITY360'S VGP SPORT & FITNESS CENTER (SPOFIT) PROGRAM HAD 2,819 MEMBERS AND 107,359 VISITS. WE HOSTED 1,704 FITNESS CLASSES TOTALING 12,732 IN ATTENDANCE. WE PROVIDED 4,210 PERSONAL TRAINING SESSIONS, WHICH PROVIDED 1,676 OF OUR MEMBERS ONE-ON-ONE SUPPORT AND INSTRUCTIONS ON THEIR HEALTH AND FITNESS GOALS. 2742640 166705 803828 ALL OTHER PROGRAMS 2742640 166705 803828 45833986 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 270 0 1 2038 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AZ X FENG CHIOU 6022562245 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 NATHAN PULLEN CHAIR 1.50 X X 0 0 0 VICKI COPELAND VICE CHAIR 1.50 X X 0 0 0 JILL WYSOLMIERSKI TREASURER 1.50 X X 0 0 0 TRENT MARUYAMA SECRETARY 1.50 X X 0 0 0 SUSAN SEGAL DIRECTOR 0.50 X 0 0 0 COREY LOVATO DIRECTOR 0.50 X 0 0 0 CATHERINE SIENKO DIRECTOR 0.50 X 0 0 0 CANDYCE WILLIAMS DIRECTOR 0.50 X 0 0 0 ANN STUPP DIRECTOR 0.50 X 0 0 0 GREGGORY OHANNESSIAN DIRECTOR 0.50 X 0 0 0 TINA BROWN DIRECTOR 0.50 X 0 0 0 TODD LEMAY DIRECTOR 0.50 X 0 0 0 GREG HYLAND THRU 1223 DIRECTOR 0.50 X 0 0 0 SUSAN WEBB THRU 1023 DIRECTOR 0.50 X 0 0 0 CHRISTOPHER RODRIGUEZ PRESIDENT & CEO 40.00 X 333547 0 23351 FENG CHIOU VP OF FINANCE 40.00 X 162927 0 19604 PENNY A FORE VP OF HOME CARE SERVICES 40.00 X 153655 0 18042 JOHN LAZEAR VP OF OPERATION & SPORTS F 40.00 X 131976 0 18371 MEGHAN FABLE DIR OF MAJOR GIFTS & DEVEL 40.00 X 128661 0 759 DARREL CHRISTENSON THRU 31 VP OF COMMUNITY INTEGRATION 40.00 X 103213 0 15331 APRIL REED VP OF ADVOCACY & COMMUNITY INTERGRATION 40.00 X 103270 0 17140 1117249 0 112598 7 0 1 0 INTERSTATE MECHANICAL CORP 1841 E WASHINGTON ST PHOENIX AZ 85034 REPLACE OLD COOLING TOWER & MAINTENANCE 397820 WILLIAM FERRARA GENERAL CONTRACTOR LLC 11456 E REMBRANDT AVE MESA AZ 85212 CONSUMERS' HOME MODIFICATION 360636 PLJ INFORMATION SYSTEMS 2121 W CHANDLER BLVD STE 201 CHANDLER AZ 85224 IT NETWORK & COMPUTERS 358226 INDEPENDENCE HOME REMODELING 6031 W GROVERS AVE GLENDALE AZ 85310 CONSUMERS' HOME MODIFICATION 236572 HOMECARE SOFTWARE SOLUTIONS LLC 130 W 42ND ST FLOOR 2 NEW YORK NY 10036 SOFTWARE SYSTEM FOR HOME CARE SERVICES 160875 9 258164 5356231 1945039 7559434 HOME CARE SERVICES INCOME 623990 46315874 46315874 PROGRAM RENTAL INCOME 532000 486988 486988 SPORTS CENTER INCOME 623990 417250 417250 SPECIAL PROJECT INCOME 623990 287325 287325 47507437 1294062 1294062 4805302 700 4685701 0 119601 700 120301 120301 130000 258164 108251 21749 21749 OTHER REVENUE 900099 29515 29515 29515 56532498 47536952 0 1436112 166705 166705 650288 358104 292184 37537168 36469097 1068071 119982 100946 19036 1200350 1074211 126139 2889893 2792524 97369 1350 1350 48935 48935 133529 133529 60002 60002 145895 55118 90777 365342 246886 118456 764452 594578 169874 1735688 1052840 682848 87369 82070 5299 131547 21499 110048 825315 272354 552961 187526 148190 39336 SPOFIT CENTER EXPENSES 1009794 1009794 HOME MODIFICATION COSTS 943212 943212 BAD DEBT EXPENSE 436778 436778 SPECIAL PROJECTS EXPENS 80609 80609 417695 365249 52446 49939424 45833986 4105438 0 17306591 37840 4215455 28396139 140678 188324 5684670 7345373 75376 121766 271935 174647 43603711 15160260 28975409 28443451 19637225 22196461 1753255 1366063 177167 722775 78237761 88992839 1905185 2094745 2697988 4535661 208427 197567 4811600 6827973 X 73404568 81871831 21593 293035 73426161 82164866 78237761 88992839 X 6593074 2087200 58431 X X 0 1 X 1 1 1 X 2013103 1057609 1881395 8963377 7559434 21474918 2013103 1057609 1881395 8963377 7559434 21474918 8646376 12828542 302425 213653 250128 561205 1294062 2621473 38955 29515 68470 24164861 231317192 0.53090 0.59610 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 38,955. 2023 AMOUNT: $ 29,515. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500000 58431 558431 1.00000 0.00000 0.00000 1 0 942662 942662 36021088 9539014 26482074 2935817 2931096 4721 2532254 2201773 330481 1171890 488377 683513 28443451 EMPLOYEE 403B LOAN REPAYMENTS HELD 1499 TENANT SECURITY DEPOSITS 23970 OTHER LIABILITIES 7052 LEASE LIABILITIES 165046 197567 X PART V, LINE 4: ENDOWMENT IS AN OPERATING ENDOWMENT, INTENDED TO SUPPORT THE LONG-TERM HEALTH OF THE ORGANIZATION. PART X, LINE 2: ABILITY360 QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, THERE IS NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES. IN ADDITION, ABILITY360 HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. ABIL DEVELOPMENT, LLC IS A LIMITED LIABILITY COMPANY INCORPORATED IN THE STATE OF ARIZONA WHICH IS A PASS-THROUGH ENTITY. ALL INCOME OR LOSS OF THIS ENTITY IS REPORTED AT THE ABILITY360 LEVEL. BOTH ORGANIZATIONS REMAIN SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS TAKEN AS A WHOLE. 2024 BREAKFAST FUNDRAISING 146125 146125 8705 6350 7425 2024 JAAM AND 360 GOLF TOURNAMENT 242039 112039 130000 1680 81113 2978 388164 258164 130000 1680 89818 6350 10403 108251 21749 1 HOME MODIFICATION SERVICES 26 166705 PART I, LINE 2: RECIPIENT ELIGIBILITY REQUIREMENTS FOR CDBG GRANTS: 1. HAS A SIGNIFICANT DISABILITY 2. BE ABLE TO BENEFIT FROM A MODIFICATION 3. HAVE VERIFIABLE RESIDENCE IN CITY OF GRANT 4. BE A HOMEOWNER 5. BE A RENTER OF AN APARTMENT, HOUSE, OR MOBILE HOME 6. IF RENTING, MUST HAVE AT LEAST A A ONE YEAR LEASE THERE IS ALSO A SPECIFIC NUMBER OF RESIDENTS TO BE SERVED, AND A SCHEDULE UNDER WHICH VARIOUS ACTIVITIES RELATED TO THE MODIFICATIONS MUST BE PERFORMED. X X 0 0 0 0 0 0 0 1 0 CHRISTOPHER RODRIGUEZ PRESIDENT & CEO 303761 0 23300 0 6486 0 10259 0 13092 0 356898 0 0 0 FENG CHIOU VP OF FINANCE 145571 0 3900 0 13456 0 6512 0 13092 0 182531 0 0 0 PENNY A FORE VP OF HOME CARE SERVICES 127019 0 13900 0 12736 0 6146 0 11896 0 171697 0 0 0 JOHN LAZEAR VP OF OPERATION & SPORTS F 117847 0 2000 0 12129 0 5279 0 13092 0 150347 0 0 0 PART I, LINE 3 THE BOARD ENGAGED AN HR CONSULTING FIRM TO CONDUCT A COMPENSATION STUDY FOR A NEW CEO BEFORE HIRING, AS WELL AS TO REVIEW AND UPDATE THE CEO EMPLOYMENT CONTRACT. A COMPENSATION STUDY BY A CONSULTANT WAS PERFORMED UPON THE END OF A 1-YEAR TERM OF THE NEW CEO WHO WAS HIRED ON 6/1/21. THE NEW CEO RECEIVED A FIVE-YEAR CONTRACT FROM 7/1/22-6/30/27 BASED ON THE COMPENSATION STUDY PERFORMED. THE BOARD OF DIRECTORS THEN APPROVED THE COMPENSATION PACKAGE RECOMMENDED BY THE CONSULTING FIRM. PART I, LINE 7 BONUSES ARE EARNED BASED ON PERFORMANCE AND GOALS ATTAINED DURING THE YEAR AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, VICE-CHAIR, SECRETARY, AND TREASURER. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE ON THE BOARD OF DIRECTORS. THE CEO ATTENDS THIS COMMITTEE'S MEETINGS AS NEEDED. THE EXECUTIVE COMMITTEE AND BOARD CHAIR MAKE DECISIONS ON BEHALF OF THE BOARD WHEN NEEDED IN A TIME-SENSITIVE SITUATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES SHALL NOT ENGAGE IN ANY CONDUCT THAT GIVES THE APPEARANCE OF A CONFLICT OF INTEREST, INCLUDING BUT NOT LIMITED TO: - PERFORMING SERVICES FOR MONEY OR OTHER PERSONAL GAIN FOR ANY SUPPLIER OR VENDOR TO ABILITY360; - THE EMPLOYEE'S FAMILY MEMBER PERFORMING SERVICES FOR MONEY OR OTHER PERSONAL GAIN FOR ANY SUPPLIER OR VENDOR TO ABILITY360; - HAVING OWNERSHIP INTERESTS (SUCH AS STOCK) IN A SUPPLIER OR VENDOR TO ABILITY360; OR - OWING MONEY (SUCH AS A LOAN) TO A SUPPLIER OR VENDOR TO ABILITY360. ALL EMPLOYEES SHALL AVOID REAL OR PERCEIVED POTENTIAL CONFLICTS OF INTEREST. ALL EMPLOYEES SHALL DISCLOSE ANY CONFLICTS OF INTEREST TO THEIR SUPERVISOR. WHENEVER AN EMPLOYEE HAS A QUESTION ABOUT A CONFLICT OF INTEREST, THE EMPLOYEE WILL RAISE THIS ISSUE IMMEDIATELY WITH HIS/HER SUPERVISOR. ANY POTENTIAL CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE ABILITY360 BOARD OF DIRECTORS SHALL BE DISCLOSED TO THE OTHER MEMBERS AND MADE A MATTER OF RECORD ANNUALLY. IN ADDITION, SHOULD A CONFLICT OF INTEREST ARISE AFTER THE ANNUAL REPORTING PERIOD, MEMBERS SHALL DISCLOSE THAT INTEREST TO THE OTHER MEMBERS WHEN IT BECOMES A MATTER OF BOARD ACTION. ANY BOARD MEMBER HAVING A POTENTIAL CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THE MATTER AND HE/SHE SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE REGARDING A PARTICULAR ISSUE WAS MADE AS WELL AS THE ABSTENTION FROM VOTING AND THE QUORUM SITUATION. EACH BOARD MEMBER SHALL SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE GOVERNANCE/NOMINATING COMMITTEE AND ITS CHAIRPERSON ARE TASKED WITH THE MONITORING AND ENFORCING OF THE BOARD COI POLICY. AN EXPLANATION OF THE COI POLICY IS PROVIDED IN THE NEW BOARD MEMBER ORIENTATION OFFERED TO ALL NEW BOARD MEMBERS. ALTHOUGH NO KNOWN COI'S HAVE BEEN IDENTIFIED, IF SUCH EXISTED, BOARD MEMBERS WOULD BE REQUIRED TO OFFER FULL DISCLOSURE OF THE COI AND RECUSE THEMSELVES FROM ANY DECISIONS PERTAINING TO THE KNOWN CONFLICT (INCLUDING VOTING PRIVILEGES OR EXERTING INAPPROPRIATE INFLUENCE). FORM 990, PART VI, SECTION B, LINE 15A THE BOARD ENGAGED AN HR CONSULTING FIRM TO CONDUCT A COMPENSATION STUDY FOR A NEW CEO BEFORE HIRING, AS WELL AS TO REVIEW AND UPDATE THE CEO EMPLOYMENT CONTRACT. A COMPENSATION STUDY BY A CONSULTANT WAS PERFORMED UPON THE END OF A 1-YEAR TERM OF THE NEW CEO WHO WAS HIRED ON 6/1/21. THE NEW CEO RECEIVED A FIVE-YEAR CONTRACT FROM 7/1/22-6/30/27 BASED ON THE COMPENSATION STUDY PERFORMED. THE BOARD OF DIRECTORS THEN APPROVED THE COMPENSATION PACKAGE RECOMMENDED BY THE CONSULTING FIRM. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 58,431. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE FINANCE COMMITTEE CONSISTS OF THE EXECUTIVE DIRECTOR AND 5 BOARD MEMBERS, WHO REVIEW QUARTERLY FINANCIAL STATEMENTS, ANNUAL BUDGET, AND ANNUAL AUDIT BEFORE INFORMATION IS SUBMITTED TO THE BOARD. FINANCE COMMITTEE ALSO SELECTS AN INDEPENDENT ACCOUNTANT FOR THE ANNUAL FINANCIAL AUDIT. THE PROCESS OF OVERSIGHT OF THE FINANCIAL STATEMENTS, AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. ABIL DEVELOPMENT LLC 5025 E WASHINGTON STSTE 200 PHOENIX AZ 85034 208379903 LEASING SPACE TO NON-PROFIT ORGANIZATIONS AZ 417256 17235215 ABILITY360 INC