2026-04-15T11:37:53-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 80 E RIO SALADO PARKWAY SUITE 200 TEMPE AZ 85281 990 2024-07-01 860486447 ABILITY360 INC ABIL 6022562245 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 CHRISTOPHER J RODRIGUEZ PRESIDENT & CEO 6022562245 2026-04-07 1 1 WAYNE M HUNTER P01073139 6022662248 2026-04-07 2024 2025-03-06 01:10:19Z CHRISTOPHER J RODRIGUEZ 5025 EAST WASHINGTON STREET 200 PHOENIX AZ 85034 60576220 0 X WWW.ABILITY360.ORG X 1984 AZ TO PROMOTE PROGRAMS THAT EMPOWER PEOPLE WITH DISABILITIES TO LIVE INDEPENDENTLY AND RESPONSIBLY. 10 10 2000 182 0 0 7559434 7313896 47507437 47380632 1414363 1991061 51264 33450 56532498 56719039 166705 281419 0 0 42397681 43820103 0 0 0 7375038 7960251 49939424 52061773 6593074 4657266 88992839 91836788 6827973 2767300 82164866 89069488 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. A COMMUNITY WHERE DIGNITY, EQUALITY, ACCESS, EMPOWERMENT, AND CHOICE EXIST FOR ALL PERSONS WITH DISABILITIES. 0 0 41166134 0 46229587 HOME CARE SERVICE (HCS):THE HOME CARE SERVICES (HCS) PROGRAM RECRUITS, SCREENS, TRAINS, AND EMPLOYS PERSONAL CARE ASSISTANTS (CAREGIVERS) TO PROVIDE SERVICES FOR QUALIFIED ELDERLY AND PHYSICALLY DISABLED INDIVIDUALS THROUGH THE ARIZONA LONG TERM CARE SYSTEM (ALTCS), WHICH HAS POLICIES UNDER 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).HCS EMPLOYED OVER 1,347 CAREGIVERS AND PROVIDED SERVICES TO 1,165 CONSUMERS THROUGHOUT MARICOPA, PIMA, PINAL, AND GILA COUNTIES. 3174839 0 495878 ABILITY360'S VGP SPORT & FITNESS CENTER (SPOFIT) PROGRAM HAD 2,996 MEMBERS WITH TOTAL VISITS OF 116,592. WE HOSTED 1,970 FITNESS CLASSES TOTALING 11,794 IN ATTENDANCE. WE PROVIDED 5,553 PERSONAL TRAINING SESSIONS, WHICH PROVIDED 1,415 OF OUR MEMBERS WITH ONE-ON-ONE SUPPORT AND INSTRUCTIONS ON THEIR HEALTH AND FITNESS GOALS. 3007635 281419 680419 ALL OTHER PROGRAMS 3007635 281419 680419 47348608 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 270 0 1 2000 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X FENG CHIOU 6022562245 5025 E WASHINGTON ST SUITE 200 PHOENIX AZ 85034 CHRISTOPHER RODRIGUEZ PRESIDENT & CEO 40.00 0.00 X 321184 0 23270 FENG CHIOU VP OF FINANCE 40.00 0.00 X 164431 0 17800 PENNY A FORE VP OF HOME CARE SERVICES 40.00 0.00 X 147338 0 15933 JOHN LAZEAR VP OF OPS. & SPORTS FITNESS CENTER 40.00 0.00 X 137978 0 16731 MEGHAN FABLE VP OF COMMUNITY RELATIONS & DEV. 40.00 0.00 X 128559 0 764 APRIL REED VP OF ADVOCACY 40.00 0.00 X 120753 0 16015 VIKTORIA JOHNSON CONTROLLER 40.00 0.00 X 107014 0 15445 VICKI COPELAND CHAIR 1.50 0.00 X X 0 0 0 NATHAN PULLEN PAST CHAIR (THRU 9/24) 0.50 0.00 X X 0 0 0 CATHERINE SIENKO VICE CHAIR 1.50 0.00 X X 0 0 0 TODD LEMAY TREASURER 1.50 0.00 X X 0 0 0 TRENT MARUYAMA SECRETARY 1.50 0.00 X X 0 0 0 MIKE BOLLARD DIRECTOR 0.50 0.00 X 0 0 0 TINA BROWN DIRECTOR (THRU 4/25) 0.50 0.00 X 0 0 0 STUART BURNS DIRECTOR 0.50 0.00 X 0 0 0 COREY LOVATO DIRECTOR (THRU 11/24) 0.50 0.00 X 0 0 0 GREGGORY OHANNESSIAN DIRECTOR (THRU 7/24) 0.50 0.00 X 0 0 0 SUSAN SEGAL DIRECTOR 0.50 0.00 X 0 0 0 MICHAEL SMITH DIRECTOR 0.50 0.00 X 0 0 0 ANN STUPP DIRECTOR 0.50 0.00 X 0 0 0 CANDYCE WILLIAMS DIRECTOR 0.50 0.00 X 0 0 0 1127257 0 105958 7 0 1 0 WILLIAM FERRARA GENERAL CONTRACTOR LLC 11456 E REMERANDT AVE MESA AZ 85212 CONSUMERS HOME MODIFICATION 526181 CARUSO CONSTRUCTION 15511 N 78TH ST SCOTTSDALE AZ 85260 ELEVATOR INSTALLATION 397381 INDEPENDENCE HOME REMODELING 6031 W GROVERS AVE GLENDALE AZ 85308 CONSUMERS HOME MODIFICATION 345993 LEVELUP ENTERPRISES INC 24827 N 49TH AVE GLENDALE AZ 85310 CONSUMERS HOME MODIFICATION 250600 PLJ INFORMATION SYSTEMS 2121 W CHANDLER BLVD 201 CHANDLER AZ 85224 IT SUPPORT SERVICES 225445 8 385959 5004351 1923586 33620 7313896 HOME CARE SERVICES INCOME 623990 46229587 46229587 SPORTS CENTER INCOME 623990 495878 495878 PROGRAM RENTAL INCOME 532000 465949 465949 SPECIAL PROJECT INCOME 623990 189218 189218 47380632 1584477 1584477 4136963 3730379 406584 406584 406584 135000 385959 126802 8198 8198 OTHER REVENUE 900099 25252 25252 25252 56719039 47405884 0 1999259 170000 170000 111419 111419 701651 270684 430967 38818848 37796326 1022522 125273 109819 15454 1214496 1095305 119191 2959835 2861239 98596 13886 13886 53227 53227 18000 18000 178955 178955 1674 1674 91464 1184 90280 284407 175651 108756 995109 824042 171067 2739778 1206134 1533644 86855 76817 10038 132542 40889 91653 35 35 828736 273482 555254 192632 154495 38137 SPOFIT CENTER EXPENSES 947911 947911 HOME MODIFICATION COSTS 789381 789381 BAD DEBT EXPENSE 165474 165474 SPECIAL PROJECTS EXPENS 121583 121583 318602 304247 14355 52061773 47348608 4713165 0 37840 52950 28396139 18916728 188324 194416 7345373 6784493 121766 44743 174647 192937 44241519 15988994 28443451 28252525 22196461 35200020 1366063 1498113 722775 699863 88992839 91836788 2094745 2302544 4535661 343527 197567 121229 6827973 2767300 X 81871831 88653450 293035 416038 82164866 89069488 88992839 91836788 X 4657266 2193376 53980 X X 0 1 X 1 1 1 X 1057609 1881395 8963377 7559434 7313896 26775711 1057609 1881395 8963377 7559434 7313896 26775711 12122585 14653126 213653 250128 561205 1294062 1584477 3903525 38955 29515 25252 93722 30772958 231551342 0.47620 0.53090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 38,955. 2023 AMOUNT: $ 29,515. 2024 AMOUNT: $ 25,252. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 18000 0 0 0 18000 0 PART II-B, LINE 1: PAID FEES TO ABLE SOUTH CAROLINA TO ASSIST THEM WITH LOBBYING EXPENDITURES. 558431 53981 612412 500000 58431 558431 1.00000 0.00000 0.00000 1 0 942662 942662 36679587 10187393 26492194 2965312 2934871 30441 2669007 2337804 331203 984951 528926 456025 28252525 EMPLOYEE 403B LOAN REPAYMENTS HELD 2641 TENANT SECURITY DEPOSITS 23970 OTHER LIABILITIES 7052 LEASE LIABILITIES 87566 121229 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. 2025 BREAKFAST FUNDRAISING 156655 156655 2086 9901 6350 2809 2025 JAAM AND 360 GOLF TOURNAMENT 268243 133243 135000 6833 75518 889 2 96061 96061 950 194 21272 520959 385959 135000 950 8919 85419 6544 24970 126802 8198 1 NEW HORIZONS DISABILITY EMPOWERMENT CENTER 860701189 501(C)(3) 170000 0 N/A N/A LOAN FORGIVENESS 1 0 HOME MODIFICATION SERVICES 113 111419 0 N/A N/A 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. FORM 990, SCHEDULE I, PART II, LINE 1: A $250,000 LOAN WAS PROVIDED IN 2023 TO NEW HORIZON DISABILITY EMPOWERMENT CENTER A 501(C)(3) ORGANIZATION. BASED ON A FINANCIAL FEASIBILITY STUDY COMPLETED BY CLIFTONLARSONALLEN IN 2023, THE BOARD AUTHORIZED FORGIVENESS OF $170,000 IN MAY 2025. X X 0 0 0 0 0 0 0 1 0 CHRISTOPHER RODRIGUEZ PRESIDENT & CEO 285000 0 30192 0 5992 0 12047 0 11223 0 344454 0 0 0 FENG CHIOU VP OF FINANCE 149726 0 5898 0 8807 0 6577 0 11223 0 182231 0 0 0 PENNY A FORE VP OF HOME CARE SERVICES 131010 0 5288 0 11040 0 5894 0 10039 0 163271 0 0 0 JOHN LAZEAR VP OF OPS. & SPORTS FITNESS CENTER 124195 0 5014 0 8769 0 5508 0 11223 0 154709 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. X CANOE 1 21500 COST X ADAPTIVE SEAT 1 12120 COST 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REFERS TO THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE FOLLOWING FIVE OFFICERS: CHAIR, VICE CHAIR, SECRETARY, TREASURER, AND PAST CHAIR. THE EXECUTIVE COMMITTEE SHALL BE RESPONSIBLE FOR REVIEWS OF THEIR PRESIDENT & CEO'S PERFORMANCE ANNUALLY, MAKING DECISIONS FOR THE ORGANIZATION IN EMERGENCIES, PERFORMING STRATEGY PLANNING, PERFORMING ETHICAL OVERSIGHT, AND PERFORMING OTHER DUTIES AS ASSIGNED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 DURING THE TAX YEAR, THE ORGANIZATION REVISED ITS BYLAWS TO UPDATE AND CLARIFY VARIOUS ASPECTS OF ITS GOVERNANCE AND OPERATIONS. THESE CHANGES INCLUDED ADJUSTMENTS TO THE STRUCTURE AND QUALIFICATIONS OF THE BOARD, MODIFICATIONS TO THE TERMS AND PROCEDURES FOR ELECTING AND REMOVING DIRECTORS, AND UPDATES TO OFFICER ROLES AND COMMITTEE ORGANIZATION. TERMS OF SERVICE FOR DIRECTORS WERE MODIFIED, ALONG WITH THE PROCEDURES FOR ELECTION AND REMOVAL. OFFICER ROLES WERE CLARIFIED, AND A NEW EXECUTIVE LEADERSHIP POSITION REPORTING TO THE BOARD WAS ESTABLISHED. THE COMMITTEE STRUCTURE WAS REORGANIZED TO PROVIDE CLEARER GUIDANCE FOR STANDING AND ADVISORY COMMITTEES. ADDITIONAL PROVISIONS WERE INTRODUCED REQUIRING THE ADOPTION OF A CONFLICT OF INTEREST POLICY, STRENGTHENING INDEMNIFICATION PROTECTIONS FOR DIRECTORS AND OFFICERS, AND CLARIFYING THE PROCESS FOR DISTRIBUTING ASSETS UPON DISSOLUTION TO ENSURE COMPLIANCE WITH TAX-EXEMPT REQUIREMENTS. THE PROCEDURES FOR AMENDING GOVERNING DOCUMENTS WERE ALSO UPDATED TO ALLOW FOR IMPLIED AMENDMENTS THROUGH BOARD ACTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT 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 ABILITY360 INC. HAS A WRITTEN CONFLICT OF INTEREST POLICY COVERING DIRECTORS, OFFICERS, COMMITTEE MEMBERS, AND OTHER INFLUENTIAL INDIVIDUALS. WHEN A POTENTIAL CONFLICT ARISES, THE INDIVIDUAL MUST DISCLOSE ALL RELEVANT FACTS TO THE BOARD OR COMMITTEE, THEN LEAVE THE MEETING WHILE QUALIFIED MEMBERS DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT IS FOUND, THE INTERESTED PERSON DOES NOT PARTICIPATE IN DISCUSSION OR VOTING ON THE MATTER. THE BOARD OR COMMITTEE CONSIDERS ALTERNATIVES AND DECIDES IF THE TRANSACTION IS FAIR AND IN THE ORGANIZATION'S BEST INTEREST. ANNUAL STATEMENTS ARE SIGNED BY COVERED INDIVIDUALS TO AFFIRM COMPLIANCE, AND PERIODIC REVIEWS ENSURE ADHERENCE TO POLICY AND CHARITABLE PURPOSES. PROCEEDINGS AND DECISIONS ARE DOCUMENTED IN MEETING MINUTES, AND ANY FAILURE TO DISCLOSE IS INVESTIGATED AND ADDRESSED APPROPRIATELY. 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'S EMPLOYMENT CONTRACT. A COMPENSATION STUDY BY A CONSULTANT WAS PERFORMED AT 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 53,980. 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 388777 16803878 ABILITY360 INC