2023-07-17T10:01:08-05:00 2022-08-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2021-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 DAN GLASSER CEO 4356493991 2023-07-12 1 DAN GLASSER XXX-XX-XXXX AARON M FOX P01365820 2022274000 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DAN GLASSER PO BOX 682799 PARK CITY UT 84068 13288570 0 X WWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND LEADERSHIP DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 16 16 183 400 -6709 0 7044074 9272122 1265853 1742031 336299 91911 191372 -362109 8837598 10743955 363520 442561 0 0 3440468 4359548 9137 5000 809573 3089438 3329568 6902563 8136677 1935035 2607278 31704420 33776060 1032521 1386640 30671899 32389420 THE NATIONAL ABILITY CENTER (THE CENTER) EMPOWERS INDIVIDUALS OF ALL ABILITIES BY BUILDING SELF-ESTEEM, CONFIDENCE AND LIFETIME SKILLS THROUGH SPORT, RECREATION AND EDUCATIONAL PROGRAMS. 0 0 6378315 442561 1742031 THE CENTER SERVES OVER 7,000 INDIVIDUALS OF ALL ABILITIES THROUGH OVER 30,000 EXPERIENCES ANNUALLY. OUR TOP THREE PROGRAM SERVICE AREAS INCLUDE:I) SPORTS AND RECREATION PROGRAMS - INCLUDING ALPINE SKIING, NORDIC SKIING, SNOWBOARDING, CYCLING, WATERSPORTS, ARCHERY, AQUATICS, CLIMBING, RAFTING, INDOOR CLIMBING, AND OUTDOOR CLIMBING,II) MILITARY PROGRAMS - INCLUDING CAMPS AND RETREATS FOR MILITARY VETERANS, GROUPS AND FAMILIES; ANDIII) EQUESTRIAN PROGRAMS - INCLUDING ADAPTIVE RIDING, HIPPOTHERAPY AND EQUINE ASSISTED LEARNING. 6378315 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 54 0 1 183 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 UT X X DAN GLASSER 4356493991 PO BOX 682799 PARK CITY UT 84068 RONALD HAUBEN BOARD CHAIR 2.00 X X 0 0 0 IRA HAMMERMAN SECRETARY 2.00 X X 0 0 0 DAVID O'BRIEN TREASURER 2.00 X X 0 0 0 DAVID BEEN DIRECTOR 2.00 X 0 0 0 JAY BARNEY DIRECTOR 2.00 X 0 0 0 EMIL CHAUNG DIRECTOR 2.00 X 0 0 0 CHRISTENA DURHAM DIRECTOR 2.00 X 0 0 0 DAVE LUNDBERG DIRECTOR 2.00 X 0 0 0 FRANCESCA LUTHI-PREVITALI DIRECTOR 2.00 X 0 0 0 LAURIE MCGRATH DIRECTOR 2.00 X 0 0 0 BRAD PETERSEN DIRECTOR 4.00 X 0 0 0 CYDNEY QUINN DIRECTOR 2.00 X 0 0 0 RHONDA TAUBIN DIRECTOR 2.00 X 0 0 0 CARYN UNGER DIRECTOR 2.00 X 0 0 0 STEFANI VICTOR DIRECTOR 2.00 X 0 0 0 KRIS WARD DIRECTOR 2.00 X 0 0 0 DAN GLASSER CEO 40.00 X 119350 0 772 MICHELLE BLUNCK DIRECTOR OF FINANCE AND HR 40.00 X 20078 0 2030 CAREY CUSIMANO DIRECTOR OF DEVELOPMENT 40.00 X 108332 0 19845 TRACY MEIER SR MANAGING DIRECTOR OF PROGRAMMING 40.00 X 103342 0 19568 351102 0 42215 3 0 0 0 0 2987898 242405 6041819 1413963 9272122 SPORTS PROGRAM FEES 900099 1469941 1469941 EXCHANGE GRANTS 900099 272090 272090 1742031 140131 140131 1111347 4500 1162391 1676 -51044 2824 -48220 -48220 976793 2987898 1356835 -380042 -380042 17004 23713 -6709 -6709 GEAR SALES 900099 13260 13260 REFUND 900099 8702 8702 LODGING RENTAL 900099 2680 2680 24642 10743955 1742031 -6709 -263489 442561 442561 270112 182028 52348 35736 3370302 2271218 653066 446018 61178 41227 11855 8096 380084 256135 73650 50299 277872 187256 53844 36772 14535 14535 95725 88737 3159 3829 5000 5000 20566 20566 139707 115204 4101 20402 791691 641030 22672 127989 263749 242517 5835 15397 108075 105913 1081 1081 63668 22539 14929 26200 11026 9536 1490 692838 678980 6929 6929 165647 158627 7020 PROGRAM & ACTIVITY EXP. 859058 859058 DUES AND SUBSCRIPTIONS 58914 48089 7056 3769 VOLUNTEER EXPENSES 43732 27660 16072 LICENSES AND FEES 637 637 8136677 6378315 948789 809573 2640821 1928501 5338565 8431390 3406601 2583027 107857 94522 7500 9446 129062 166362 21475955 6166822 14077976 15309133 5787224 5050364 132522 127022 76292 76293 31704420 33776060 1017044 1337131 15477 49509 1032521 1386640 X 19271288 21265309 11400611 11124111 30671899 32389420 31704420 33776060 2607278 -843742 -46015 0 X 0 1 X 1 0 X 7239184 7248048 6096939 7044074 9272122 36900367 7239184 7248048 6096939 7044074 9272122 36900367 6369661 30530706 367640 491173 255801 130238 142811 1387663 5841 5652 12006 9354 13260 46113 38334143 7998044 0.79640 0.78030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2017 AMOUNT: $ 5,841. 2018 AMOUNT: $ 5,652. 2019 AMOUNT: $ 12,006. 2020 AMOUNT: $ 9,354. 2021 AMOUNT: $ 13,260. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4386369 -521137 3865232 3590021 796348 4386369 3742071 337950 490000 3590021 3716494 25577 3742071 3432757 283737 3716494 0.45233 0.27837 0.26929 0 0 659049 659049 10389032 3560767 6828265 8850758 2341550 6509208 1577116 264505 1312611 15309133 X 10254184 -843742 799356 -44386 10298570 445385 445385 10743955 8536663 46015 799356 845371 7691292 445385 445385 8136677 PART V, LINE 4: THERE ARE NO DONOR RESTRICTIONS ON THE EARNINGS OF THE PERMANENT ENDOWMENT CORPUS. AS SUCH, IN ACCORDANCE WITH GAAP, INVESTMENT EARNINGS ARE CONSIDERED TIME RESTRICTED UNTIL APPROPRIATED FOR EXPENDITURE BY THE CENTER'S BOARD. THE CENTER'S BOARD HAS ADOPTED A SPENDING POLICY WHICH PROVIDES FOR 5% OF THE CENTER'S AVERAGE ENDOWMENT BALANCE OVER THE PAST 12 QUARTERS TO BE AVAILABLE FOR GENERAL OPERATIONS. HOWEVER, THE CENTER'S BOARD ELECTED NOT TO APPROPRIATE ANY AMOUNTS FOR THE YEAR ENDED AUGUST 31, 2022. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD-DESIGNATED QUASI-ENDOWMENT FUND DURING THE YEAR ENDED AUGUST 31, 2022. PART X, LINE 2: THE CENTER REVIEWS AND ASSESSES ALL ACTIVITIES ANNUALLY TO IDENTIFY ANY CHANGES IN THE SCOPE OF THE ACTIVITIES AND REVENUE SOURCES AND THE TAX TREATMENT THEREOF TO IDENTIFY ANY UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED AUGUST 31, 2022, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAINTY IN INCOME TAXES REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES 775,643. COST OF GOODS SOLD 23,713. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 442,561. SALE OF FIXED ASSETS 2,824. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 23,713. ADDITIONAL SPECIAL EVENT EXPENSES 775,643. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 442,561. SALE OF FIXED ASSETS 2,824. X 1 MIGHTY PENGUIN INC 2139 WILMOTT DRIVE SALT LAKE CITY UT 84109 CAPITAL CAMPAIGN FUNDRAISING 0 500000 5000 495000 500000 5000 495000 CA IL NY UT RED WHITE AND SNOW 2849669 1978009 871660 670510 135658 173734 3000 183540 ALL OTHER EVENTS 1115022 1009889 105133 105133 18367 1200 65693 3964691 2987898 976793 775643 135658 192101 4200 249233 1356835 -380042 1 UTAH SCHOOLS FOR THE DEAF AND BLIND 742 S HARRISON BLVD OGDEN UT 84404 876000545 GOVT' AGENCY 0 20146 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS CHEYANNA'S CHAMPIONS 4 CHILDREN 11701 BEE CAVES RD SUITE 200 AUSTIN TX 78738 453772547 501(C)(3) 0 18420 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS SKAGGS CATHOLIC CENTER 300 11800 S DRAPER UT 84020 870636765 501(C)(3) 0 15369 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS BROTHERSKEEPERS 13600 FISHING HOLE LANE HASLET TX 76052 455620556 501(C)(3) 0 14876 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS ADAPTIVE TRAINING FOUNDATION 4125 OLD DENTON ROAD CARROLLTON TX 75010 471872676 501(C)(3) 0 14660 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS PARENTS EMPOWERING ABLE KIDS (PEAK) 101 E 200 N HEBER CITY UT 84032 824083447 501(C)(3) 0 14344 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS REHABILITATION HOSPITAL OF THE CAPE AND ISLANDS CORP 311 SERVICE RD EAST SANDWICH MA 02537 043071419 501(C)(3) 0 9960 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS OASIS CENTER FOR HOPE INC 1355 N MAIN ST STE 1 BOUNTIFUL UT 84010 463896448 501(C)(3) 0 9955 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS NEW FOCUS ACADEMY 1268 N VALLEY HEIGHTS CIR HEBER CITY UT 84032 824582825 N/A 0 8194 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS NK MEDICAL GROUP 6750 STAPLETON DRIVE SOUTH SUITE 101 DENVER CO 80216 371701028 N/A 0 5874 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS HEROES HAVEN (DAS HOOAH) 14804 S CHIMNEY PASS DR RIVERTON UT 84065 820821540 501(C)(3) 0 5762 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS WAKE FOR WARRIORS 129 LAKEVIEW CIR WALESKA GA 30183 462605668 501(C)(3) 0 5666 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS 10 2 PART I, LINE 2: BECAUSE THE CENTER'S GRANTS ARE NON-MONETARY IN NATURE, WE DO NOT HAVE FORMALIZED PROCEDURES AS THIS WOULD LEAD TO SELF-MONITORING. X 9 101465 FMV X LIFT TICKETS 4760 838990 FMV X AUCTION ITEMS 361 254692 FMV X PROG. ITEMS 80 112079 FMV X SEASON PASSES 155 96445 FMV X EVENT IN-KIND 3 6000 FMV X SKI RENTALS 74 4292 FMV 0 1 0 PART I, COLUMN (B): THIS COLUMN REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED, NOT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 4 THE CENTER'S BYLAWS WERE UPDATED TO CLARIFY THE RESPONSIBILITIES AND AUTHORITY BETWEEN THE BOARD OF DIRECTORS, OFFICERS OF THE BOARD, AND KEY EXECUTIVES. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PROVIDED TO AND DISCUSSED WITH THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW FOR CONFLICTS OF INTEREST. THE EXECUTIVE COMMITTEE MONITORS CONFLICT OF INTERESTS AND, UPON INVESTIGATION, MAY PROHIBIT CERTAIN INTERESTED PERSONS FROM PARTICIPATING IN GOVERNING BODY DELIBERATIONS. REPORTS OF VIOLATIONS GO TO THE BOARD OPERATIONS COMMITTEE AND THE EXECUTIVE DIRECTOR. THE CENTER REVIEWS SITUATIONS ON AN ONGOING BASIS WITH OUR AUDITORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS FOR THE NEXT FISCAL YEAR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS LOOKS AT RANGES IN COMPARABILITY SURVEYS (DATA PROVIDED BY SURVEYS OF THE NON-PROFITS IN UTAH AND NATIONWIDE) TO DETERMINE AN APPROPRIATE SALARY RANGE. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST AND IT IS INCLUDED IN OUR BOARD OF DIRECTOR MANUALS.