2026-02-09T15:14:22-05:00 2025-06-30 460393458 WOHLENBERG RITZMAN & CO LLC PO BOX 1018 YANKTON SD 57078 990 2024-07-01 460347989 ABILITY BUILDING SERVICES INC ABIL 6056652518 909 WEST 23RD STREET YANKTON SD 57078 ELIZABETH KATHOL EXECUTIVE DIRECTOR 6056652518 2026-02-15 true true KATHLEEN DOYLE P01322431 6056654401 2026-02-04 2024 2025-03-06 01:10:19Z ELIZABETH KATHOL 10078027 false X ABILITYBUILDINGSERVICES.COM X SD THE ORGANIZATION PROVIDES PRE-VOCATIONAL ACTIVITIES, VOCATIONAL TRAINING, RESIDENTIAL TRAINING AND OTHER SUPPORT AND SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITES. 6 6 152 6 0 62234 118812 10521626 9867979 75146 91236 0 10659006 10078027 0 0 8106562 8146219 0 0 1234386 1209275 9340948 9355494 1318058 722533 11022417 10921946 3278068 3056484 7744349 7865462 X THE ORGANIZATION PROVIDES PRE-VOCATIONAL ACTIVITIES, VOCATIONAL TRAINING, RESIDENTIAL TRAINING AND OTHER SUPPORT AND SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITES. false false 8401979 9752152 THE ORGANIZATION IS ENGAGED IN A SYSTEMATIC PROGRAM TO ENHANCE PERSONAL, SOCIAL, AND VOCATIONAL DEVELOPMENT FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. SPECIAL EDUCATION SERVICES ARE PROVIDED TO INDIVIDUALS UNDER THE AGE OF 21. A SIGNIFICANT NUMBER OF ADULTS ARE ALSO PROVIDED SPECIAL EDUCATION SERVICES. THE ORGANIZATION IS INVOLVED IN FOLLOW-ALONG SERVICES TO ALL INDIVIDUALS LIVING INDEPENDENTLY. 61351 47271 THE LOCUST STREET APARTMENTS WERE CONSTRUCTED WITH FUNDING BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF EIGHT ONE BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. 44590 36576 THE PRAIRIE VIEW APARTMENTS WERE CONSTRUCTED WITH FUNDING BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ONE BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. 33376 31980 THE WOODLAND APARTMENTS WERE FUNDED BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN AND A HOME INVESTMENT PARTNERSHIPS PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ZERO BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. 33376 31980 8541296 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 17 0 true 152 true false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true true true false X X ORGANIZATION 6056652518 909 WEST 23RD STREET YANKTON SD 57078 ELIZABETH KATHOL EXECUTIVE DI 40.00 X 113554 0 18281 SARA SHELBURG BUSINESS MAN 40.00 X 80597 0 16614 KENDRA BAILY PRESIDENT 1.00 X X 0 0 0 BROOKE HERSHFELDT VICE PRESIDE 1.00 X X 0 0 0 LORI LINCOLN DIRECTOR 1.00 X 0 0 0 SR LYNN OSIKA DIRECTOR 1.00 X 0 0 0 JANE PUGH SECRETARY 1.00 X X 0 0 0 LINCOLN WALTNER TREASURER 1.00 X X 0 0 0 194151 34895 1 false false false 115292 3520 118812 TITLE XIX 624200 9048363 9048363 ROOM & BOARD 624200 394199 394199 FOOD SERVICE SALES 624200 144849 144849 CLIENT PAY 624200 74399 74399 DEPT OF HUMAN SERVICES 624200 62739 62739 143430 143430 9867979 91236 91236 10078027 9867979 91236 229046 229046 5917131 5604508 312623 202287 179143 23144 1339186 1297206 41980 458569 403934 54635 2534 2534 10 10 96502 18773 77729 109785 95209 14576 6825 4040 2785 8248 985 7263 463030 446076 16954 98366 90392 7974 399 399 264854 253621 11233 SUPPLIES 158722 144476 14246 9355494 8541296 814198 0 X 4071390 4977301 846185 879109 5013 4686 137957 166306 7132998 4053832 3263459 3079166 2698413 1815378 11022417 10921946 907121 849410 123183 10011 2218114 2174747 29650 22316 3278068 3056484 X 7172285 7262895 572064 602567 7744349 7865462 11022417 10921946 X 722533 -601420 X false true X true X 968939 1736960 129793 62234 118812 3016738 6313884 7058077 8644829 10521626 9867979 42406395 7282823 8795037 8774622 10583860 9986791 45423133 45423133 7411 8445 32918 39521 91236 179531 7411 8445 32918 39521 91236 179531 7290234 8803482 8807540 10623381 10078027 45602664 0.99610 0.99770 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 468045 468045 4282082 2434326 1847756 1191098 803093 388005 334209 184311 149898 857568 632102 225466 3079170 ERC TAX CREDIT RECEIVABLE 1793062 LEASED ASSETS 22316 1815378 LEASES PAYABLE 22316 22316 X 9476607 -601420 -601420 10078027 10078027 9355494 9355494 9355494 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTON 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D DISALLOWED ERC -601,420 FORM 990, PAGE 1, PART I, LINE 6 BOARD MEMBERS SERVE WITHOUT COMPENSATION. FORM 990, PAGE 2, PART III, LINE 4D THE WOODLAND APARTMENTS WERE FUNDED BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN AND A HOME INVESTMENT PARTNERSHIPS PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ZERO BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD. FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY STAFF AND PRESENTED TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C CONSISTENT MONITORING AND ENFORCEMENT. FORM 990, PAGE 6, PART VI, LINE 15A REVIEW OF COMPENSATION OF COMPARABLE POSITIONS WITHIN THE STATE. FORM 990, PAGE 6, PART VI, LINE 15B REVIEW OF COMPENSATION OF COMPARABLE POSITIONS WITHIN THE STATE. FORM 990, PAGE 6, PART VI, LINE 19 ON REQUEST. FORM 990, PART X ON OCTOBER 30, 2024, THE ORGANIZATION RECEIVED NOTICE FROM THE INTERNAL REVENUE SERVICE (IRS) THAT ITS EMPLOYEE RETENTION CREDIT (ERC) CLAIM FOR THE THIRD QUARTER OF 2021, TOTALING 710,883, HAD BEEN DENIED. WHEN THE ERC RECEIVABLE WAS INITIALLY RECORDED, THE ORGANIZATION ALSO RECOGNIZED A RELATED FEE PAYABLE TO THE THIRD-PARTY COMPANY ENGAGED TO PREPARE AND FILE THE CREDIT CLAIM. AS A RESULT OF THE DENIAL, THE ORGANIZATION WILL NO LONGER BE REQUIRED TO PAY THE ASSOCIATED FEE OF 109,463. THE NET IMPACT HAS BEEN REPORTED AS A DISALLOWED ERC REIMBURSEMENT IN THE STATEMENT OF ACTIVITIES. THE ORGANIZATION BELIEVES THE REMAINING ERC RECEIVABLE OF 1,793,062, REPORTED ON THE STATEMENT OF FINANCIAL POSITION AS OF JUNE 30, 2025, IS COLLECTIBLE. NO ADDITIONAL DENIAL NOTICES HAVE BEEN RECEIVED FROM THE IRS, AND THE ORGANIZATION IS WORKING WITH THE TAXPAYER ADVOCATE SERVICE TO DETERMINE THE PROCESSING STATUS OF THE OUTSTANDING CLAIMS. FORM 990, PART XI, LINE 9 DISALLOWED ERC REIMBURSEMENT -601,420 THE ABILITY BUILDING SERVICES FOUND 909 WEST 23RD YANKTON SD 57078 460452620 FUNDRAISIN SD 501C 3 12A N/A false false false false false false false false false false false false false false false false false false false false