2021-11-10T15:26:04-06:00 2020-12-31 951777440 GREEN HASSON & JANKS LLP 700 SOUTH FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2020-01-01 951690983 ABILITYFIRST ABIL 6263961010 1300 EAST GREEN STREET PASADENA CA 911062606 KASHIF KHAN CFO 6263961010 2021-11-08 1 KASHIF KHAN 999009999 LIZBETH G NEVAREZ P01399868 3108731600 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LORI E GANGEMI 1300 EAST GREEN STREET PASADENA CA 911062606 34929677 0 X WWW.ABILITYFIRST.ORG X 1926 CA HELP CHILDREN AND ADULTS WITH PHYSICAL & DEVELOPMENTAL DISABILITIES. 20 20 476 133 115396 0 4867411 15712742 10824918 8578826 1481953 4220104 253890 131093 17428172 28642765 0 0 0 0 12568959 11206885 0 0 570647 4606733 3701471 17175692 14908356 252480 13734409 80245689 102113135 1432692 3082145 78812997 99030990 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. 1 0 5707801 4190960 COMMUNITY PROGRAMS:ABILITYFIRST'S SUPPORTED EMPLOYMENT PROGRAM PROVIDED CLOSE TO 325 ADULTS 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 68 STUDENTS WITH DEVELOPMENTAL DISABILITIES ENROLLED AT SEVERAL 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 FOR 56 ADULTS IN LOS ANGELES AND PASADENA. IN MOST OF 2020, DUE TO THE PANDEMIC, PROGRAMS WERE ADAPTED TO PROVIDE ALTERNATIVE SERVICES, AS DESCRIBED ABOVE. 4605684 4372120 COMMUNITY CENTERS:ABILITYFIRST OPERATES FIVE COMMUNITY CENTERS AND ONE SCHOOL-BASED SITE IN LOS ANGELES COUNTY, SERVING APPROXIMATELY 1092 CHILDREN AND ADULTS. OUR PERSON-CENTERED PROGRAMS EMPOWER INDIVIDUALS 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 TYPICALLY INCLUDE AFTERSCHOOL SOCIALIZATION TRAINING, SUMMER DAY CAMPS, ADULT DAY AND SOCIAL RECREATION PROGRAMS; AND COMMUNITY AQUATICS SERVICES. IN MARCH 2020, THE CALIFORNIA DEPARTMENT OF DEVELOPMENTAL SERVICES (DDS) RELEASED EMERGENCY REGULATIONS THAT WOULD ALLOW FOR ALTERNATIVE SERVICES" TO PROGRAM PARTICIPANTS WHO WERE UNABLE TO ACCESS SITE-BASED SERVICES DUE TO COVID-19. ALTERNATIVE SERVICES INCLUDE GROUP AND INDIVIDUAL ZOOM PROGRAMS; INDIVIDUAL CALLS, DELIVERY OF ACTIVITIES AND SUPPLIES TO INDIVIDUALS' HOMES; REVERSE CAR PARADES AT CENTERS; IN PERSON ONE-ON-ONE ACTIVITIES AT ALTERNATIVE LOCATIONS; AND ACTIVITIES RELATED TO COVID, SUCH AS ASSISTING FAMILIES IN SECURING VACCINE APPOINTMENTS. ABILITLYFIRST ADAPTED TO THE FOLLOWING PROGRAM GOALS TO BETTER ADDRESS PARTICIPANTS' NEEDS DURING THE PANDEMIC: 1) DECREASE SOCIAL ISOLATION 2) DECREASE GAP IN SERVICES 3) MAINTAIN SOME SKILLS AND 4) SUPPORT FOR FAMILY.ABILITYFIRST ALSO OPERATES TWO RESIDENTIAL FACILITIES SERVING 13 ADULTS. 1005072 15746 CAMP PAIVIKACAMP PAIVIKA IS LOCATED IN THE SAN BERNARDINO MOUNTAINS AND OFFERS SUMMER CAMP PROGRAM. IN 2020, THE SUMMER CAMP SEASON HAD TO BE CANCELLED DUE TO THE PANDEMIC. IN ITS PLACE, CAMP PAIVIKA OFFERED A FREE VIRTUAL CAMP FOR 245 CHILDREN AND ADULTS. OUR VIRTUAL CAMP PROGRAMS REPLICATED CAMP EXPERIENCES SUCH AS A VIRTUAL CAMPFIRE AND TALENT SHOW, COOKING CLASSES, ARTS AND CRAFTS PROGRAMS WITH NURTURING SUPPORT AND AN EMPHASIS ON FUN. 11318557 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 38 0 1 476 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 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 1300 EAST GREEN STREET PASADENA CA 911062606 LORI GANGEMI CHIEF EXECUTIVE OFFICER 40.00 0.00 X 298424 0 11609 KERI CASTANEDA CHIEF OPERATING OFFICER 40.00 0.00 X 179874 0 8529 CHRIS KEALY CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 131518 0 3550 REBECCA HAUSSLING SR. DIRECTOR OF COMMUNICATIONS & PR 40.00 0.00 X 114469 0 2966 KELLY PRIVITT PROGRAM DIRECTOR 40.00 0.00 X 107984 0 2633 ISIS MCDONALD SR. DIRECTOR OF BUSINESS SERVICES 40.00 0.00 X 107965 0 7124 LAURA BECK SR DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 102231 0 6613 APRIL STOVER SR DIRECTOR OF PROGRAMS 40.00 0.00 X 101561 0 12221 KASHIF KHAN CHIEF FINANCIAL OFFICER 40.00 0.00 X 100762 0 745 WENDY LEES CHAIR 1.00 0.00 X X 0 0 0 RAY C CHERRY VICE CHAIR 1.00 0.00 X X 0 0 0 RANDALL REPP TREASURER 1.00 0.00 X X 0 0 0 KATHRYN SANDERS PLATNICK SECRETARY 1.00 0.00 X X 0 0 0 STEVE BROCKMEYER DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM CRAIG DIRECTOR 1.00 0.00 X 0 0 0 MIKE DOKMANOVICH DIRECTOR 1.00 0.00 X 0 0 0 MARK FEDDE DIRECTOR 1.00 0.00 X 0 0 0 TOM FENCHEL DIRECTOR 1.00 0.00 X 0 0 0 RICHARD R FRANK DIRECTOR 1.00 0.00 X 0 0 0 LAUREN HOM DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM JOHNSON DIRECTOR 1.00 0.00 X 0 0 0 JOHN KELLY DIRECTOR 1.00 0.00 X 0 0 0 JOANNE KIM DIRECTOR 1.00 0.00 X 0 0 0 DAVID SAETA MEMBER-AT-LARGE 1.00 0.00 X 0 0 0 MARY J SPELLMAN DIRECTOR 1.00 0.00 X 0 0 0 JOHN SURUY DIRECTOR 1.00 0.00 X 0 0 0 LOUIS F TERAN DIRECTOR 1.00 0.00 X 0 0 0 HARLAN THOMPSON DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA VICK DIRECTOR 1.00 0.00 X 0 0 0 1244788 0 55990 9 0 1 0 0 779613 1810743 13122386 9123480 15712742 COMMUNITY CENTERS FEES 900099 4372120 4372120 COMMUNITY PROGRAMS FEES 900099 4190960 4190960 CAMPING SERVICE FEES 900099 15746 15746 8578826 1486580 1486580 115314 0 115314 115314 115314 5402933 3502096 5402603 768902 330 2733194 2733524 2733524 7954 779613 113731 -105777 -105777 4670 599 4071 4071 1159 1077 82 82 OTHER INCOME 900099 117403 117403 117403 28642765 8578826 115396 4235801 735011 571104 133270 30637 8296509 6459452 1484572 352485 64234 46969 16087 1178 1462422 1069353 366265 26804 648709 511187 109819 27703 46752 46752 53410 53410 52116 52116 180352 47502 128165 4685 17655 3387 6667 7601 455056 302020 96051 56985 97847 17009 64944 15894 937980 731730 205713 537 221124 173650 47315 159 7568 3563 3516 489 8706 1670 3288 3748 711942 642431 69511 313868 244852 68836 180 PROGRAM SUPPLIES 134408 134408 0 0 OTHER PERSONNEL COSTS 124848 69327 50681 4840 EQUIP. LEASE & MAINT. 111304 99130 12174 0 RENT SUBSIDY 69105 69105 0 0 157430 120708 36722 14908356 11318557 3019152 570647 2733406 8300021 111226 720615 734291 1423599 924487 21012 151223 0 342419 71418 77810 33110801 11726117 12555069 21384684 56927186 64372322 5793384 5714652 80245689 102113135 1432692 2898605 0 183540 1432692 3082145 X 55567085 73521648 23245912 25509342 78812997 99030990 80245689 102113135 X 13734409 6326679 156905 X 0 1 X 1 0 X 3510814 3113630 3520691 4867411 15712742 30725288 3510814 3113630 3520691 4867411 15712742 30725288 2866038 27859250 1174456 1345037 1584736 1530318 1486580 7121127 13525 8172 8938 8326 4071 43032 78068 24988 12327 6275 117403 239061 38128508 48309703 0.73070 0.58850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16142219 129058 2214748 34833 18451192 13455157 2998062 311000 16142219 14767145 -859763 452225 13455157 1916822 12000000 975323 125000 14767145 1870967 131700 85845 1916822 0.00000 0.71700 0.28300 0 0 7002572 7002572 19721550 8328622 11392928 249497 205122 44375 4334126 3192373 1141753 1803056 1803056 21384684 SECURITY AND INSURANCE DEPOSITS 57314 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 4683804 BENEFICIAL INTERESTS IN CHARITABLE REMAINDER TRUSTS 973534 5714652 X 35547004 6326679 255754 373922 6956355 28590649 52116 52116 28642765 15329011 255754 217017 472771 14856240 52116 52116 14908356 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, 2020, 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: COST OF GOODS SOLD 1,077. CHANGE IN VALUE - BENEFICIAL INT. IN CHARITABLE REMAINDER TRUSTS 18,802. CHANGE IN VALUE - BENEFICIAL INTEREST IN PERPETUAL TRUSTS 354,043. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,077. BAD DEBT EXPENSE 215,940. STROLL & ROLL 624276 624276 80020 FESTIVAL OF FALL 121606 113652 7954 4353 20543 1 41685 41685 8815 787567 779613 7954 4353 109378 113731 -105777 X X X X 1 0 0 0 0 0 0 1 0 LORI GANGEMI CHIEF EXECUTIVE OFFICER 296424 0 2000 0 0 0 5722 0 5887 0 310033 0 0 0 KERI CASTANEDA CHIEF OPERATING OFFICER 171374 0 8500 0 0 0 3075 0 5454 0 188403 0 0 0 PART I, LINE 4A CHRIS KEALEY, CHIEF DEVELOPMENT OFFICER, RECEIVED A SEVERANCE OF $17,000. 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 OF UP TO 10% OF THE EXECUTIVES BASE PAY. X 1 8400000 FAIR MARKET VALUE X 1 1886 FAIR MARKET VALUE X INVENTORY 1 397448 FAIR MARKET VALUE X RECEIVABLE 1 223225 FAIR MARKET VALUE X EQUIPMENT, FURNITURE & FIXTURE 1 76482 FAIR MARKET VALUE X PREPAID EXPENSES 1 20681 FAIR MARKET VALUE X PROGRAM SUPPLIES 1 3758 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): NONCASH CONTRIBUTIONS ARE LISTED BY TOTAL NUMBER OF DONORS. FORM 990, PART III, LINE 2 IN FEBRUARY 2020, THE BOARDS OF DIRECTORS OF ABILITYFIRST AND FVO SOLUTIONS, INC. (FVO), A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION PROVIDING EMPLOYMENT PROGRAMS FOR INDIVIDUALS WITH BARRIERS TO EMPLOYMENT, INDEPENDENTLY AND UNANIMOUSLY APPROVED A RESOLUTION TO MERGE THE TWO AGENCIES. THE AGREEMENT WAS EXECUTED IN APRIL 2020 AND THE FORMAL TRANSFER OF ASSETS, LIABILITIES AND CONTRACTS FROM FVO TO ABILITYFIRST WAS EFFECTIVE SEPTEMBER 1, 2020, WITH ABILITYFIRST BEING THE SURVIVING ENTITY. FORM 990, PART VI, SECTION A, LINE 1 THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON BEHALF OF THE BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF THE FOLLOWING: 1. CHAIR, WENDY LEES 2. VICE CHAIR, RAY C. CHERRY 3. SECRETARY, KATHRYN SANDERS PLATNICK 4. TREASURER, RANDALL REPP 5. AT LARGE MEMBER, DAVID SAETA FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO 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: A COMPENSATION REPORT IS PREPARED BY AN INDEPENDENT FIRM AT LEAST EVERY 3 YEARS TO DETERMINE COMPETITIVE SALARIES FOR THE ABILITYFIRST CEO AND CFO. THE BOARD DELEGATES THE AUTHORITY TO THE EXECUTIVE COMMITTEE TO EVALUATE AND SET COMPENSATION LEVELS FOR THE CEO AND CFO. PROPOSED COMPENSATION INCREASES FOR THE CEO AND CFO 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: 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 BECOMES AVAILABLE TO BE DISBURSE 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 PERPETUAL TRUSTS 354,043. CHANGE IN VALUE - BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 18,802. BAD DEBT EXPENSE -215,940.