2024-11-13T12:22:29-06:00 2023-12-31 951777440 GREEN HASSON & JANKS LLP 700 S FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2023-01-01 951690983 ABILITYFIRST ABIL 6263961010 789 N FAIR OAKS PASADENA CA 91103 KASHIF KHAN CFO 6263961010 2024-11-12 1 1 LIZBETH G NEVAREZ P01399868 3108731600 2024-11-05 2023 2024-10-15 13:58:12Z LORI E GANGEMI 789 N FAIR OAKS PASADENA CA 91103 19644258 0 X WWW.ABILITYFIRST.ORG X 1926 CA HELP CHILDREN & ADULTS WITH PHYSICAL & DEVELOPMENTAL DISABILITIES REALIZE THEIR FULL POTENTIAL THROUGHOUT THEIR LIVES. 18 18 430 140 431861 0 2748143 6501273 9486071 9684734 829595 1801069 613114 622488 13676923 18609564 0 0 0 0 12854158 13682991 0 0 986735 5392168 5629725 18246326 19312716 -4569403 -703152 91492516 98592643 2260929 2262221 89231587 96330422 X ABILITYFIRST PROVIDES A VARIETY OF PROGRAMS DESIGNED TO HELP CHILDREN AND ADULTS WITH DISABILITIES ACHIEVE THEIR PERSONAL BEST THROUGHOUT THEIR LIVES. OUR PERSON-CENTERED PROGRAMS ARE GROUNDED IN INDIVIDUAL CHOICE, AUTONOMY, AND COMMUNITY PARTICIPATION. 0 0 6786571 0 4092079 COMMUNITY CENTER PROGRAMS:ABILITYFIRST OPERATES FIVE COMMUNITY CENTERS IN LOS ANGELES COUNTY, SERVING 1,237 CHILDREN AND ADULTS. OUR PERSON-CENTERED PROGRAMS EMPOWER INDIVIDUALS WITH DEVELOPMENTAL DISABILITES TO DISCOVER WHAT IS IMPORTANT TO THEM IN THEIR LIVES, AND TO DEVELOP THE SKILLS THAT ARE IMPORTANT FOR THEM TO ACHIEVE THEIR GOALS. PROGRAMS INCLUDE AFTERSCHOOL AND SUMMER DAY CAMP PROGRAMS FOR SCHOOL-AGED YOUTH, ADULT DAY AND SOCIAL RECREATION PROGRAMS; AND COMMUNITY AQUATICS. 6611885 0 5232333 COMMUNITY BASED:ABILITYFIRST'S SUPPORTED EMPLOYMENT PROGRAM PROVIDED 353 ADULTS AND YOUTH WITH DISABILITIES WITH VOCATIONAL AND SKILL ASSESSMENT, JOB PLACEMENT AND ON-THE-JOB SUPPORT IN COMPETITIVE JOB MARKETS IN THEIR COMMUNITIES IN A WIDE RANGE OF INDUSTRIES. THE ABILITYFIRST COLLEGE TO CAREER PROGRAM SUPPORTED 83 STUDENTS WITH DEVELOPMENTAL DISABILITIES ENROLLED AT COMMUNITY COLLEGES AND UNIVERSITIES IN SOUTHERN CALIFORNIA. IN ADDITION TO THE STUDENT'S ACADEMIC COURSEWORK, THE PROGRAM INCORPORATES SELF-DISCOVERY AND COMMUNITY EXPLORATION TO EMPOWER STUDENTS TO ACHIEVE THEIR ACADEMIC AND CAREER GOALS. THE ABILITYFIRST POSSABILITY PROGRAM SERVED 70 ADULTS IN THE PASADENA AND LOS ANGELES AREA, PROVIDING COMMUNITY INTEGRATION ACTIVITIES, INCLUDING VOLUNTEERING AND INTEREST EXPLORATION. 1769490 0 360322 CAMPING SERVICES:CAMP PAIVIKA IS LOCATED IN THE SAN BERNARDINO MOUNTAINS AND OFFERS A SUMMER CAMP PROGRAM WHERE CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITES EXPERINCE FUN ACTIVITES INCLUDING SWIMMING, ARTS AND CRAFTS; ADAPTIVE SPORTS, NATURE PROGRAMS, AND THEATER ARTS. IN 2023, CAMP PAIVIKA OFFERED TYPICAL SLEEP-AWAY SUMMER CAMP, A FRIENDS AND FAMILY CAMP, AND VIRTUAL CAMP THROUGH "PAIVIKA AT HOME" OFFERED DURING THE NON-SUMMER MONTHS. IN 2023, CAMP PROGRAMS SERVICED 408 INDIVIDUALS. 15167946 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 48 0 1 430 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X KASHIF KHAN 6263167903 789 NORTH FAIR OAKS PASADENA CA 91103 DAVID SAETA CHAIR 1.00 X X 0 0 0 RANDALL REPP TREASURER 1.00 X X 0 0 0 KATHRYN SANDERS PLATNICK VICE CHAIR 1.00 X X 0 0 0 WILLIAM CRAIG SECRETARY 1.00 X X 0 0 0 WILLIAN JOHNSON MEMBER AT LARGE 1.00 X 0 0 0 WENDY LEES DIRECTOR 1.00 X 0 0 0 STEVE BROCKMEYER DIRECTOR 1.00 X 0 0 0 MIKE DOKMANOVICH DIRECTOR 1.00 X 0 0 0 RICHARD R FRANK DIRECTOR 1.00 X 0 0 0 LAUREN HOM DIRECTOR 1.00 X 0 0 0 JOHN KELLY DIRECTOR 1.00 X 0 0 0 MARY J SPELLMAN DIRECTOR 1.00 X 0 0 0 MALCOLM CORONEL DIRECTOR 1.00 X 0 0 0 HARLAN THOMPSON DIRECTOR 1.00 X 0 0 0 NEVIN STANTON TREHAN DIRECTOR 1.00 X 0 0 0 JOSEPH BRUMFIELD DIRECTOR 1.00 X 0 0 0 ANITA LAWLER DIRECTOR 1.00 X 0 0 0 FRANCISCO NAVARRO DIRECTOR 1.00 X 0 0 0 LORI GANGEMI CHIEF EXECUTIVE OFFICER 40.00 X 330998 0 15968 KERI CASTANEDA CHIEF OPERATING OFFICER 40.00 X 228405 0 12694 KASHIF KHAN CHIEF FINANCIAL OFFICER 40.00 X 227745 0 7345 COURTNEY JURADO CHIEF DEVELOPMENT OFFICER 40.00 X 110675 0 5645 ISIS MCDONALD SR. DIRECTOR OF BUSINESS SERVICES 40.00 X 125040 0 9595 REBECCA HAUSSLING SR. DIRECTOR OF COMMUNICATIONS & PR 40.00 X 127917 0 3647 LAURA BECK HR DIRECTOR 40.00 X 113734 0 11070 APRIL STOVER SR DIRECTOR OF PROGRAMS 40.00 X 115135 0 9238 KELLY PRIVITT PROGRAM DIRECTOR 40.00 X 125367 0 4404 1505016 0 79606 13 0 1 0 SAM NOWAK & SONS CONSTRUCTION CO 380 N PALM ST STE E BREA CA 92821 GENERAL CONSTRUCTION 109135 1 22295 870370 3105300 2503308 104338 6501273 COMMUNITY PROGRAMS FEES 900099 5232333 5232333 COMMUNITY CENTERS FEES 900099 4092079 4092079 CAMPING SERVICE FEES 900099 360322 360322 9684734 1770144 1770144 524982 0 524982 524982 421998 102984 30925 0 30925 30925 30925 103952 870370 230966 -127014 -127014 6814 0 6814 6814 976482 803728 172754 162891 9863 OTHER INCOME 900099 24528 24528 FREIGHT REVENUE 900099 20424 20424 44952 18609564 9847625 431861 1828805 939475 760560 121722 57193 10742001 8687972 1379945 674084 116596 96336 17875 2385 1043409 862100 159964 21345 841510 700585 93302 47623 6825 6825 116940 116940 66757 66757 323983 218885 72758 32340 269889 160559 80898 28432 793335 323687 364931 104717 1262799 1056725 205989 85 357822 273525 83069 1228 7826 3111 4241 474 953395 859964 93431 352369 294866 57479 24 PROGRAM SUPPLIES 349925 349925 EQUIP. LEASE & MAINT. 337981 255970 78486 3525 OTHER PERSONNEL COSTS 259821 173338 86330 153 RENT SUBSIDY 50227 50227 119831 39611 67093 13127 19312716 15167946 3158035 986735 1099403 1963520 596667 383736 1305798 1393195 328230 320781 124484 137318 37802274 11796619 26230816 26005655 56917311 63241540 4889807 5146898 91492516 98592643 2258429 2249218 2500 13003 2260929 2262221 X 68253911 72819682 20977676 23510740 89231587 96330422 91492516 98592643 X -703152 7764482 37505 X X 0 1 X 1 0 X 4867411 15712742 5614197 2748143 6501273 35443766 4867411 15712742 5614197 2748143 6501273 35443766 3378224 32065542 1530318 1486580 1940624 1531894 2295126 8784542 8326 4071 5140 2620 3215 23372 6275 117403 91286 34871 44952 294787 44546467 49798737 0.71980 0.71530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15653902 2626524 573670 17706756 20178049 -3539443 984704 15653902 18451192 2707007 980150 20178049 16142219 129058 2214748 34833 18451192 13455157 2998062 311000 16142219 0.00000 0.74710 0.25290 0 0 7002572 7002572 26013263 9665812 16347451 4609084 2130807 2478277 177355 177355 26005655 SECURITY AND INSURANCE DEPOSITS 18951 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 4489361 BENEFICIAL INTERESTS IN CHARITABLE REMAINDER TRUSTS 638586 5146898 X 26678740 7764482 48000 323451 8135933 18542807 66757 66757 18609564 19579905 48000 285946 333946 19245959 66757 66757 19312716 PART V, LINE 4: ABILITYFIRST'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ENDOWMENT FUNDS ARE ESTABLISHED BY DONOR-RESTRICTED GIFTS TO PROVIDE A PERMANENT ENDOWMENT, WHICH IS TO PROVIDE A PERMANENT SOURCE OF INCOME TO ABILITYFIRST. PART X, LINE 2: ABILITYFIRST RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED DECEMBER 31, 2023, ABILITYFIRST PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE - BENEFICIAL INT. IN CHARITABLE REMAINDER TRUSTS 50,640. CHANGE IN VALUE - BENEFICIAL INTEREST IN PERPETUAL TRUSTS 272,811. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 285,946. STROLL & ROLL 666734 662213 4521 21880 1583 4577 85946 FESTIVAL OF FALL 228292 148523 79769 2046 894 8290 81591 1 79296 59634 19662 894 14862 26 8377 974322 870370 103952 2940 36742 2503 12867 175914 230966 -127014 X X X X 0 0 0 0 0 0 0 1 0 LORI GANGEMI CHIEF EXECUTIVE OFFICER 310998 0 20000 0 0 0 9415 0 6553 0 346966 0 0 0 KERI CASTANEDA CHIEF OPERATING OFFICER 212405 0 16000 0 0 0 6549 0 6145 0 241099 0 0 0 KASHIF KHAN CHIEF FINANCIAL OFFICER 211745 0 16000 0 0 0 6439 0 906 0 235090 0 0 0 PART I, LINE 7 EVERY YEAR THE BOARD ESTABLISHES PERFORMANCE GOALS FOR THE CEO, CFO, COO AND THE CDO. BASED ON THE SUCCESS OF THE GROUP AND/OR INDIVIDUAL EXECUTIVE, THE BOARD MAY APPROVE A DISCRETIONARY BONUS. X 3 23045 FAIR MARKET VALUE X AUCTION ITEMS 189 78868 FAIR MARKET VALUE X PROGRAM SUPPLIES 1 2425 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): NONCASH CONTRIBUTIONS ARE LISTED BY TOTAL NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON BEHALF OF THE BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF THE FOLLOWING: 1. CHAIR, DAVID SAETA 2. VICE CHAIR, KATHY SANDERS PLATNICK 3. SECRETARY, WILL CRAIG 4. TREASURER, RANDALL REPP 5. AT LARGE MEMBER, WILLIAN JOHNSON FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND CEO AND THEN IT IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO ELECTION AND ON A NOT LESS THAN ANNUAL BASIS, ABILITYFIRST BOARD MEMBERS SIGN A DECLARATION STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST. THE CONFLICT OF INTEREST POLICY AND THE BOARD MEMBER CONFLICT OF INTEREST FORMS ARE MONITORED BY THE BOARD CHAIR AND THE GOVERNANCE/NOMINATING COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 CEO/CFO/COO/CDO: A COMPENSATION REPORT IS PREPARED BY AN INDEPENDENT FIRM AT LEAST EVERY 3 YEARS TO DETERMINE COMPETITIVE SALARIES FOR THE ABILITYFIRST CEO/CFO/COO/CDO. THE BOARD DELEGATES THE AUTHORITY TO THE EXECUTIVE COMMITTEE TO EVALUATE AND SET COMPENSATION LEVELS FOR THE CEO/CFO/COO/CDO. PROPOSED COMPENSATION INCREASES FOR THE CEO/CFO/COO/CDO MUST BE APPROVED BY THE BOARD IF, 1) A PROPOSED INCREASE IN BASE SALARY EXCEEDS THE CURRENT BASE SALARY BY MORE THAN 10% OR IF, 2) A PROPOSED BONUS EXCEEDS THE PRIOR YEAR'S BASE SALARY BY MORE THAN 10% OR IF, 3) A PROPOSED INCREASE IN BASE SALARY EXCEEDS BY 10% OR MORE THE 50TH PERCENTILE OF THE COMPENSATION REPORT ISSUED BY THE INDEPENDENT FIRM. FORM 990, PART VI, SECTION B, LINE 15B: FOR EMPLOYEES OTHER THAN CEO/CFO/COO/CDO: THE CEO PROPOSES AN ANNUAL BUDGET THAT INCLUDES A SPECIFIC AMOUNT FOR COMPENSATION INCREASES. AFTER THE AGENCY WIDE BUDGET IS APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS, THE COMPENSATION INCREASES BECOME AVAILABLE TO BE DISBURSED IN THE FOLLOWING YEAR. IN RECENT YEARS, MUCH OF THE COMPENSATION INCREASE DOLLARS HAVE BEEN SPENT TO COVER THE MINIMUM WAGE CHANGE IMPLICATIONS AND ADJUSTMENTS REQUIRED TO MAINTAIN PAY EQUITY. ALL COMPENSATION CHANGES ARE SUBJECT TO REVIEW BY THE CEO AND THE DIRECTOR OF HUMAN RESOURCES. THE CEO APPROVES ALL COMPENSATION INCREASES WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AS WELL AS INCLUDED ON THE ANNUAL REPORT POSTED ON THE WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE - BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 50,640. BAD DEBT EXPENSE -285,946. CHANGE IN VALUE - BENEFICIAL INTEREST IN PERPETUAL TRUSTS 272,811. FORM 990, PART XII, LINE 2C: NO PROCESSES HAVE CHANGED FROM THE PRIOR YEAR.