2019-06-28T10:35:03-05:00 2018-08-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2017-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 KEVIN STICKELMAN CEO 4356493991 2019-06-28 1 FRANK H SMITH P00639053 2022274000 2019-06-28 47.19.127.190 2019-06-28 10:35:01 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3CCA3D5A622285388F97ED86671472338FBA87CB 2017 2020-03-31 21:24:44Z KEVIN STICKELMAN PO BOX 682799 PARK CITY UT 84068 10916196 0 X WWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND LEADERSHIP DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 19 19 219 1953 851 -899 15193865 7239184 1418480 1658757 67485 133633 142957 90224 16822787 9121798 333072 389779 0 0 3112418 3883785 36885 37700 732183 2756556 2861693 6238931 7172957 10583856 1948841 22949964 25407201 315819 513521 22634145 24893680 X 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 5700285 389779 1658757 THE CENTER SERVES OVER 7,000 INDIVIDUALS OF ALL ABILITIES THROUGH OVER 30,000 EXPERIENCES ANNUALLY. OUR TOP THREE PROGRAM SERVICE AREAS INCLUDEI) 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. 5700285 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 86 0 1 219 1 1 1 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X X KATIE HOBERT 4356493991 PO BOX 682799 PARK CITY UT 84068 BRAD PETERSEN BOARD PRESIDENT 4.00 1.00 X X 0 0 0 LYNN DIXON TREASURER 4.00 X X 0 0 0 DUSTIN LIPSON SECRETARY 2.00 X X 0 0 0 CHRIS ADAMS DIRECTOR 2.00 X 0 0 0 SARA ELIZABETH BARTLETT DIRECTOR 2.00 X 0 0 0 ROBERT CHAMBERLAIN DIRECTOR 2.00 X 0 0 0 ROBERT F CIOFFI DIRECTOR 2.00 X 0 0 0 ERIC CYLVICK DIRECTOR 2.00 X 0 0 0 ANDREW DAHMEN DIRECTOR 2.00 1.00 X 0 0 0 RICHARD K GALLAGER DIRECTOR 2.00 X 0 0 0 BOB HENSON DIRECTOR 2.00 1.00 X 0 0 0 LIZA HOWELL DIRECTOR 2.00 X 0 0 0 DAVID JOLLEY DIRECTOR 2.00 X 0 0 0 PEG NICHOLLS DIRECTOR 2.00 X 0 0 0 CYDNEY QUINN DIRECTOR 2.00 X 0 0 0 DAVID RATCHFORD DIRECTOR 2.00 X 0 0 0 JIM SMITH DIRECTOR 2.00 X 0 0 0 GARY VICKREY DIRECTOR 2.00 X 0 0 0 STEVE WARD DIRECTOR 2.00 X 0 0 0 GAIL BARILLE EXECUTIVE DIRECTOR - UNTIL 08/2018 50.00 X 134230 0 12330 KEVIN STICKELMAN - COO- UNTIL 08/2018; CEO- AS OF 8/2018 50.00 1.00 X 91936 0 12922 KATIE HOBERT FINANCE & ACCOUNTING DIRECTOR 50.00 X 46043 0 1615 272209 0 26867 1 0 0 0 0 2989 15586 2129084 915784 4175741 1918747 7239184 SPORTS PROGRAM FEES 900099 1595671 1595671 EXCHANGE GRANTS 900099 63086 63086 1658757 127068 127068 888985 882420 6565 6565 6565 729603 2129084 896558 -166955 -166955 16271 15420 851 851 LODGING RENTAL 900099 240572 240572 REFUND 900099 9915 9915 GEAR SALES 900099 5841 5841 256328 9121798 1658757 851 223006 135926 135926 253853 253853 380466 15301 311321 53844 2828721 2187236 252988 388497 26170 23615 210 2345 419103 306562 53994 58547 229325 158933 38813 31579 32942 30537 1087 1318 37700 37700 39998 22485 17513 184498 124154 4420 55924 509562 453539 8023 48000 59797 53222 942 5633 39449 18540 7615 13294 106178 100057 6121 464277 454991 4643 4643 141054 130643 10411 PROGRAM & ACTIVITY EXP. 1151886 1151886 VOLUNTEER EXPENSES 67255 51731 15189 335 BAD DEBT 31602 26605 4997 DUES & SUBSCRIPTIONS 26783 22954 1936 1893 6412 6412 7172957 5700285 740489 732183 1870250 809946 4634895 6976938 6039845 5813783 226023 153554 0 2525 108988 145589 10856656 4231881 6373466 6624775 3291926 4494560 160197 155947 244374 229584 22949964 25407201 291523 488683 24296 24838 315819 513521 X 9055576 9027581 12502588 14790118 1075981 1075981 22634145 24893680 22949964 25407201 1948841 310694 0 X 0 1 X 1 0 X 2703253 3001461 7389143 15193865 7239184 35526906 2703253 3001461 7389143 15193865 7239184 35526906 8988597 26538309 284364 331611 335432 259023 367640 1578070 17252 10571 2551 3722 5841 39937 37144913 9792373 0.71450 0.68350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2013 AMOUNT: $ 3,321. 2014 AMOUNT: $ 2,334. 2015 AMOUNT: $ 2,541. 2016 AMOUNT: $ 3,722. 2017 AMOUNT: $ 5,841. SKI VOUCHERS - 2013 AMOUNT: $ 13,931. 2014 AMOUNT: $ 8,237. 2015 AMOUNT: $ 10. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3432757 283737 3716494 3129543 303214 3432757 2959463 170080 3129543 3071390 -111927 2959463 2759764 311626 3071390 0.52700 0.28950 0.18350 0 0 490000 140943 630943 6086197 2666965 3419232 2449963 1344501 1105462 1689553 220415 1469138 6624775 X 9690917 310694 736585 1047279 8643638 478160 478160 9121798 7431382 736585 736585 6694797 478160 478160 7172957 PART V, LINE 4: THERE ARE NO DONOR RESTRICTIONS ON THE EARNINGS OF THE PERMANENTLY RESTRICTED ENDOWMENT. AS SUCH, IN ACCORDANCE WITH GAAP, ALL INVESTMENT EARNINGS OF THE PERMANENTLY RESTRICTED ENDOWMENT ARE CONSIDERED TEMPORARILY 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 YEARS ENDED AUGUST 31, 2018 AND 2017. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD-DESIGNATED QUASI-ENDOWMENT FUND DURING THE YEARS ENDED AUGUST 31, 2018 OR 2017. 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 YEARS ENDED AUGUST 31, 2018 AND 2017, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAINTY IN INCOME TAXES REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT 88,381. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 389,779. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT 88,381. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 389,779. X 1 MIGHTY PENGUIN INC 999 E MURRAY HOLLADAY ROAD SUITE SALT LAKE CITY UT 84117 CONSULTING 0 0 37700 -37700 37700 -37700 UT RED WHITE AND SNOW 2194895 1548467 646428 4098 73432 54534 625656 OTHER EVENTS 242933 199433 43500 49348 2 420859 381184 39675 135 32409 56946 2858687 2129084 729603 4233 105841 54534 731950 896558 -166955 1 STEPS RECOVERY 984 SOUTH 930 WEST PAYSON UT 84651 263538698 N/A 17796 FMV PROGRAM FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS CHILDREN'S ONCOLOGY SERVICES OF ILLINOIS 213 WEST INSTITUTE PLACE SUITE 306 CHICAGO IL 60610 364263831 501(C)(3) 14800 FMV PROGRAM AND LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS BROTHERSKEEPERS 48391 DEER CREEK WAY AGUANGA CA 92536 455620556 501(C)(3) 10818 FMV PROGRAM AND LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS WEILENMANN SCHOOL OF DISCOVERY 4199 KILBY ROAD PARK CITY UT 84098 264710117 501(C)(3) 9420 FMV PROGRAM FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS RECOVERY WAYS 4848 COMMERCE DRIVE MURRAY UT 84107 471085087 N/A 9366 FMV PROGRAM FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS HORESPOWER THERAPEUTIC RIDING 2917 HOWARD ROAD MAPLE PARK IL 60151 461625889 501(C)(3) 6890 FMV PROGRAM AND LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS MT WASHINGTON PEDIATRIC HOSPITAL 1708 W ROGERS AVENUE BALTIMORE MD 21209 520591482 501(C)(3) 5900 FMV PROGRAM AND LODGING FEES ASSISTANCE TO PARTICIPATE IN PROGRAMS 5 2 SCHOLARSHIPS 395 253853 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 13 599901 FMV X LIFT TICKETS 6046 825544 FMV X PROG. ITEMS 3000 391360 FMV X SKI PASSES 102 63078 FMV X SKI RENTALS 275 20625 FMV X LED LIGHTING RETROFIT 1 10739 FMV X GIFT CARDS 1 7500 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. SPLORE 4029 S MAIN STREET SALT LAKE CITY UT 84107 942725250 ADAPTIVE RECREATION UT 501(C)(3) LINE 7 NATIONAL ABILITY CENTER 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0