2022-07-08T12:05:05-05:00 2021-08-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2020-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 DAN GLASSER CEO 4356493991 2022-07-07 1 DAN GLASSER 999009999 P01365820 2022274000 2022-06-28 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z DAN GLASSER PO BOX 682799 PARK CITY UT 84068 9549865 0 X WWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND LEADERSHIP DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 14 14 186 400 3784 0 6096939 7044074 1329322 1265853 526465 336299 109597 191372 8062323 8837598 353743 363520 0 0 3823817 3440468 1200 9137 487791 2973971 3089438 7152731 6902563 909592 1935035 28886083 31704420 943452 1032521 27942631 30671899 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 5626856 363520 1265853 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. 5626856 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 61 0 1 186 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X X DAN GLASSER 4356493991 PO BOX 682799 PARK CITY UT 84068 RONALD HAUBEN BOARD PRESIDENT 2.00 X X 0 0 0 IRA HAMMERMAN SECRETARY 2.00 X X 0 0 0 BRAD PETERSEN DIRECTOR 4.00 X 0 0 0 DAVID BEEN DIRECTOR 2.00 X 0 0 0 FRANCESCA LUTHI-PREVITALI DIRECTOR 2.00 X 0 0 0 CYDNEY QUINN DIRECTOR 2.00 X 0 0 0 CHRISTENA DURHAM DIRECTOR 2.00 X 0 0 0 KRIS WARD DIRECTOR 2.00 X 0 0 0 STEFANI VICTOR DIRECTOR 2.00 X 0 0 0 RHONDA TAUBIN DIRECTOR 2.00 X 0 0 0 LAURIE MCGRATH DIRECTOR 2.00 X 0 0 0 DAVID O'BRIEN DIRECTOR 2.00 X 0 0 0 JAY BARNEY DIRECTOR 2.00 X 0 0 0 DAVE LUNDBERG DIRECTOR 2.00 X 0 0 0 DUSTIN LIPSON DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 ROBERT CHAMBERLAIN DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 ROBERT F CIOFFI DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 RICHARD K GALLAGHER DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 LORI HARRIS DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 BOB HENSON DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 LIZA HOWELL DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 DAVID JOLLEY DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 ELIZABETH LOHMAN DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 PEG NICHOLLS DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 DAVID PERRY DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 JIM SMITH DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 GARY VICKREY DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 STEVE WARD DIRECTOR - TERM ENDED 8/31/21 2.00 X 0 0 0 KEVIN STICKELMAN CEO - UNTIL 10/2020 50.00 X 137704 0 13976 KATIE HOBERT VP OF OPERATIONS - UNTIL 07/2021 50.00 X 113000 0 6365 250704 0 20341 2 0 1 0 0 1758892 1573947 3711235 1334700 7044074 SPORTS PROGRAM FEES 900099 963433 963433 EXCHANGE GRANTS 900099 302420 302420 1265853 128290 128290 523860 315851 208009 208009 208009 558576 1758892 390373 168203 168203 9827 6043 3784 3784 GEAR SALES 900099 9354 9354 REFUND 900099 8083 8083 LODGING RENTAL 900099 1948 1948 19385 8837598 1265853 3784 523887 363520 363520 213434 104323 81730 27381 2600670 1827056 459222 314392 27413 19074 4950 3389 388403 269618 71334 47451 210548 144719 40236 25593 9990 9990 43678 40490 1441 1747 9137 9137 96258 87904 3129 5225 368614 341378 4453 22783 160705 149741 3558 7406 94373 87483 3115 3775 16890 7734 373 8783 5963 5509 454 679922 666324 6799 6799 142652 136643 6009 PROGRAM & ACTIVITY EXP. 1328657 1328657 BAD DEBT 79557 79557 DUES AND SUBSCRIPTIONS 37381 27533 6480 3368 VOLUNTEER EXPENSES 24063 19150 4805 108 735 735 6902563 5626856 787916 487791 1340390 2640821 5348723 5338565 3705737 3406601 653 107857 11332 7500 103959 129062 20052023 5974047 13374071 14077976 4750539 5787224 151047 132522 99632 76292 28886083 31704420 355923 1017044 21829 15477 565700 0 943452 1032521 X 17500726 19271288 10441905 11400611 27942631 30671899 28886083 31704420 1935035 794233 0 X 0 1 X 1 0 X 15193865 7239184 7248048 6096939 7044074 42822110 15193865 7239184 7248048 6096939 7044074 42822110 8197237 34624873 259023 367640 491173 255801 130238 1503875 3722 5841 5652 12006 19181 46402 44372387 11709867 0.78030 0.73530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2016 AMOUNT: $ 3,722. 2017 AMOUNT: $ 5,841. 2018 AMOUNT: $ 5,652. 2019 AMOUNT: $ 12,006. 2020 AMOUNT: $ 19,181. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3590021 796348 4386369 3742071 337950 490000 3590021 3716494 25577 3742071 3432757 283737 3716494 3129543 303214 3432757 0.45230 0.24530 0.30240 0 0 659049 659049 10007721 2956126 7051595 7681334 2742937 4938397 1703919 274984 1428935 14077976 X 9538801 794233 189236 6043 989512 8549289 288309 288309 8837598 6809533 189236 6043 195279 6614254 288309 288309 6902563 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, 2021. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD-DESIGNATED QUASI-ENDOWMENT FUND DURING THE YEAR ENDED AUGUST 31, 2021. 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, 2021, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAINTY IN INCOME TAXES REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 6,043. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT -75,211. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 363,520. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 6,043. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT -75,211. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 363,520. 0 MIGHTY PENGUIN INC 2139 WILMOTT DRIVE SALT LAKE CITY UT 84109 CONSULTING 0 200000 3000 197000 200000 3000 197000 RED WHITE AND SNOW 1532723 1064174 468549 2545 74524 26856 179558 ALL OTHER EVENTS 784745 694718 90027 712 35803 70375 2317468 1758892 558576 3257 110327 26856 249933 390373 168203 1 PARENTS EMPOWERING ABLE KIDS (PEAK) 101 E 200 N HEBER CITY UT 84032 824083447 501(C)(3) 29584 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 501(C)(3) 24303 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) 20940 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) 11435 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS UTAH SCHOOLS FOR THE DEAF AND BLIND 742 S HARRISON BLVD OGDEN UT 84404 876000545 GOVT' AGENCY 10968 FMV REDUCTION IN PROGRAM, FOOD, AND/OR LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS 5 0 SCHOLARSHIPS 288 181128 FMV REDUCTION IN PROGRAM FEES 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 X X 1 0 0 0 0 0 0 0 0 KEVIN STICKELMAN CEO - UNTIL 10/2020 137704 0 0 0 0 0 1312 0 12664 0 151680 0 0 0 PART I, LINE 4A KATIE HOBERT-VP OPERATIONS, RECIEVED $28,250 IN SEVERANCE DURING THE TAX YEAR. X 9 147477 FMV X LIFT TICKETS 4916 876420 FMV X PROG. ITEMS 1700 236176 FMV X SEASON PASSES 85 63665 FMV X SKI RENTALS 189 10962 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 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 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.